Francisco v. Comm'r
United States Tax Court
Petitioner (P), a U.S. citizen residing in American Samoa, was employed as chief engineer of a fishing vessel that operated primarily in international waters in 1995, 1996, and 1997. Sec. 931(a), I.R.C., provides that a resident of American Samoa may exclude income that is American Samoan source or effectively connected with a trade or business in American Samoa (American Samoan source or effectively connected income). Sec. 931(d)(2), I.R.C., provides that the determination…
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Petitioner (P), a U.S. citizen residing in American Samoa, was employed as chief engineer of a fishing vessel that operated primarily in international waters in 1995, 1996, and 1997. Sec. 931(a), I.R.C., provides that a resident of American Samoa may exclude income that is American Samoan source or effectively connected with a trade or business in American Samoa (American Samoan source or effectively connected income). Sec. 931(d)(2), I.R.C., provides that the determination of whether income is excludable under sec. 931(a), I.R.C., shall be made under regulations prescribed by the Secretary.…
1Opinion of the Court
Colvin, Judge:
Respondent determined deficiencies of $18,324, $52,870, and $31,913 and section 6662(a)1 accuracy-related penalties2 of $3,665, $10,574, and $6,383 relating to petitioner’s 1995, 1996, and 1997 Federal income taxes, respectively.
The issues for decision are:(1) Whether the section 931(a) exclusion applies even though the Secretary has not issued regulations under section 931(d)(2). We hold that it does;(2) whether income earned by petitioner from performing personal services in international waters is American Samoan source or effectively connected income, as petitioner contends,…
2Cases cited10 opinions
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Federal Trade Commission v. Mandel Bros.Supreme Court of the United States · 1959
- Heiner v. TindleSupreme Court of the United States · 1928
- Specking v. Comm'rUnited States Tax Court · 2001
- First Chicago Corporation v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1988
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