Butchart v. United States

Per Curiam :

The plaintiffs sue to recover United States income taxes which they were required to pay upon their salaries as employees of the Government of American Samoa. The controlling statute is section 251 (j) of the Internal Revenue Code of 1939. It says:(j) Employees of United States. — For the purposes of this section, amounts paid for services performed by a citizen of the United States as an employee of the *691United States or any agency thereof shall be deemed to be derived from sources within the United States.

In its context, section 251 (j) admittedly makes the plaintiffs’ salaries…