Dowd v. Commissioner
United States Tax Court
Petitioner was in Japan from October of 1955 until July of 1957 as a Fulbright lecturer at Kobe University. He was paid in inconvertible Japanese currency by the United States Educational Commission in Japan.
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Petitioner was in Japan from October of 1955 until July of 1957 as a Fulbright lecturer at Kobe University. He was paid in inconvertible Japanese currency by the United States Educational Commission in Japan. Held: 1. Amounts paid to petitioner in 1956 and 1957 as a Fulbright lecturer were "paid by the United States or an agency thereof" within the meaning of section 911(a)(2) of the 1954 Code and thus were not excludible from gross income. 2. Petitioner's tax residence remained in the United States during 1956 and 1957. As a Fulbright lecturer in Japan, petitioner was temporarily "away from…
1Opinion of the Court
OPINION.
Raum, Judge:
1. Petitioner’s claim to exclusion from gross income rests solely upon section 911(a) (2) of the 1954 Code.1 There is no contention before us that the amounts received by petitioner were excludible under section 117 pertaining to “Scholarships and Fellowship Grants.” See Rev. Rui. 61-65, 1961-1 C.B. 17. The grants to petitioner related to his activities as a lecturer, and he seeks favored tax treatment only under section 911(a) (2) dealing with income earned outside the United States where the taxpayer “during any period of 18 consecutive months is present in a foreign…
2Cases cited6 opinions
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Krichbaum v. United StatesDistrict Court, E.D. Tennessee · 1956
- Teskey v. CommissionerUnited States Tax Court · 1958
- Sverdrup v. CommissionerUnited States Tax Court · 1950
- George Y. Erlandson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
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3Cited by7 opinions
- A. J. Michel, Jr. And Raymonde A. Michel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Mooneyhan v. CommissionerUnited States Tax Court · 1967
- Cox v. CommissionerUnited States Tax Court · 1979
- Dowd v. CommissionerUnited States Tax Court · 1961
- Lichtenberger v. CommissionerUnited States Tax Court · 1985
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