Boyd v. Commissioner
United States Tax Court
During the taxable years in issue, petitioners were employed by Pan American World Airways, Inc., Guided Missiles Range Division, in connection with the performance of its contract with the U.S. Air Force for the maintenance and operation of down range missile-tracking stations located in the Bahama Islands, where petitioners were stationed, and on other Atlantic islands.
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During the taxable years in issue, petitioners were employed by Pan American World Airways, Inc., Guided Missiles Range Division, in connection with the performance of its contract with the U.S. Air Force for the maintenance and operation of down range missile-tracking stations located in the Bahama Islands, where petitioners were stationed, and on other Atlantic islands. The missile bases were established by the Air Force pursuant to treaties executed by the United States and Great Britain which provided certain extraterritorial rights for military and civilian personnel involved in the…
1Opinion of the Court
Garvis O. Boyd, Petitioner, v. Commissioner of Internal Revenue, Respondent; R. P. Philpot, Petitioner, v. Commissioner of Internal Revenue, Respondent
Boyd v. Commissioner
Docket Nos. 91171, 92413
United States Tax Court
46 T.C. 252; 1966 U.S. Tax Ct. LEXIS 102;
May 17, 1966, Filed
Decision will be entered for the respondent in Docket No. 91171.
Decision will be entered under Rule 50 in Docket No. 92413.
During the taxable years in issue, petitioners were employed by Pan American World Airways, Inc., Guided Missiles Range Division, in connection with the performance of its contract with the U.S. Air…
Also in this document: Concurrence.
2Cases cited7 opinions
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Jones, Collector of Internal Revenue v. KyleCourt of Appeals for the Tenth Circuit · 1951
- Benfer v. CommissionerUnited States Tax Court · 1965
- Commissioner of Internal Revenue v. Lyon Tyler MatthewCourt of Appeals for the Fifth Circuit · 1964
- Matthew v. CommissionerUnited States Tax Court · 1962
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