Commissioner of Internal Revenue v. Eldon E. Wolfe and Sara A. Wolfe

LEVENTHAL, Circuit Judge:

Respondents are husband and wife who filed a joint tax return in 1959 and 1960, the tax years subject to the dispute in this case. They sought exclusion, under § 911(a) (2) of the Internal Revenue Code of 1954, of amounts earned by them while residing and working in Iran during the years in question. The Commissioner allowed the exclusion of the wife’s income in Iran. The sole, question is whether respondent Eldon E. Wolfe properly excluded, as exempt from federal income taxation, amounts earned while employed by the United States Bureau of Public Roads to work on a…