Legal Opinion
Haessly v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 16, 2003No. 02-71203; IRS No. 14496-99PublishedCited by 72 opinions
1Opinion of the Court
MEMORANDUM**
Because Treasury Regulation § 1.931-1 does not establish that Johnston Atoll is a foreign country, Haessly cannot claim a deduction pursuant to 26 U.S.C. § 911. All other issues are disposed of by Farrell v. United States, 313 F.3d 1214 (9th Cir. 2002), argued by the attorney for the appellant in this matter. The decision of the Tax Court is
AFFIRMED.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.
2Cases cited1 opinion
- Paul E. Farrell Frances G. Farrell v. United StatesCourt of Appeals for the Ninth Circuit · 2002
3Cited by72 opinions
- Arnett v. Comm'rUnited States Tax Court · 2006
- Rogers v. Comm'rUnited States Tax Court · 2013
- Lemon v. Comm'rUnited States Tax Court · 2007
- Minor v. Comm'rUnited States Tax Court · 2008
- Andrew Rush Wentworth v. CommissionerUnited States Tax Court · 2018
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