Legal Opinion
George Y. Erlandson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 17, 1960No. 16458PublishedCited by 23 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
This is a proceeding by a taxpayer to review a decision of the Tax Court redetermining an asserted income tax deficiency.
George Y. Erlandson failed to report for income tax purposes $10,299.97 received by him in 1954 as wages while serving as second officer on the S.S. Jumper Hitch. This sum was omitted from the report on the ground that it constituted income not paid by the United States or an agency thereof earned while Erlandson was in a foreign country. Section 911(a) (2) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 911 (a) (2) provides for the exclusion of…
2Cases cited3 opinions
- Cosmopolitan Shipping Co. v. McAllisterSupreme Court of the United States · 1949
- Teskey v. CommissionerUnited States Tax Court · 1958
- Sverdrup v. CommissionerUnited States Tax Court · 1950
3Cited by23 opinions
- Commissioner of Internal Revenue v. Louis H. MooneyhanCourt of Appeals for the Sixth Circuit · 1968
- Commissioner of Internal Revenue v. Eldon E. Wolfe and Sara A. WolfeCourt of Appeals for the D.C. Circuit · 1966
- P. D. Marchessini & Co., (NEW YORK) Inc. v. Pacific Marine Corp.District Court, S.D. New York · 1964
- Wolfe v. CommissionerUnited States Tax Court · 1965
- Joseph T. Smith and Marie A. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
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