Bell v. Commissioner
United States Tax Court
Petitioner, a citizen of the United States, was employed by the Territorial Government of American Samoa during the taxable years 1952 and 1953. Held, that the Government of American Samoa was an "agency" of the United States within the meaning of section 251 (j), I. R. C. 1939, and the amounts received by him as compensation for services performed for such Government are not exempt from taxation. Edward L. Davis, 30 T. C. 462, followed.
1Opinion of the Court
George R. Bell, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bell v. Commissioner
Docket No. 64041
United States Tax Court
30 T.C. 559; 1958 U.S. Tax Ct. LEXIS 165;
June 11, 1958, Filed
Decision will be entered under Rule 50.
Petitioner, a citizen of the United States, was employed by the Territorial Government of American Samoa during the taxable years 1952 and 1953. Held, that the Government of American Samoa was an "agency" of the United States within the meaning of section 251 (j), I. R. C. 1939, and the amounts received by him as compensation for services performed for such…
2Cases cited2 opinions
- Davis v. CommissionerUnited States Tax Court · 1958
- Bell v. CommissionerUnited States Tax Court · 1958