Legal Opinion
John D. McComish and Genevieve A. McComish v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 28, 1978No. 76-1486PublishedCited by 32 opinions
1Opinion of the Court
J. BLAINE ANDERSON, Circuit Judge:
Under section 911(a)(2) of the Internal Revenue Code, United States citizens who reside in foreign countries for more than 17 months need not pay income tax on foreign-source income, provided the income is not received from the United States or a United States agency. The question presented in this case is whether the Taxpayers, Mr. and Mrs. McComish, can benefit from the exclusion provided by section 911(a)(2).
John D. McComish, a United States citizen, was employed during 1967 and 1968 as the District Attorney of the government of the Trust Territory of the…
2Cases cited15 opinions
- United States v. OrleansSupreme Court of the United States · 1976
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Porter v. United StatesUnited States Court of Claims · 1974
- United States v. PyneSupreme Court of the United States · 1941
- The People Of Saipan v. United States Department Of InteriorCourt of Appeals for the Ninth Circuit · 1974
10 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Juda v. United StatesUnited States Court of Claims · 1984
- Commonwealth of the Northern Mariana Islands v. Daniel AtaligCourt of Appeals for the Ninth Circuit · 1984
- Roger W. Gale v. Cecil D. Andrus, Secretary, Department of InteriorCourt of Appeals for the D.C. Circuit · 1980
- United States v. Terry CovingtonCourt of Appeals for the Ninth Circuit · 1986
- In The Matter Of The Complaint Of Bowoon Sangsa Co., Ltd.Court of Appeals for the Ninth Circuit · 1983
27 more not listed; retrieve them via the Exa API.