Legal Opinion
Umbach v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 11, 2003No. 02-9006, 02-9007PublishedCited by 45 opinions
1Opinion of the Court
ORDER AND JUDGMENT **
HARTZ, Circuit Judge.
After examining the briefs and appellate record, this panel has determined unanimously to grant the parties’ request for a decision on the briefs without oral argument. See Fed. R.App. P. 34(f); 10th Cir. R. 34.1(G). These cases are therefore ordered submitted without oral argument.
In these appeals we decide whether taxpayers Eric N. Umbach and Joseph D. Specking (Taxpayers) may exclude from gross income their compensation earned while working on Johnston Island, a United States possession, in 1995, 1996, and 1997. Taxpayers sought to exclude their…
2Cases cited10 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. SchleierSupreme Court of the United States · 1995
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
- United Dominion Industries, Inc. v. United StatesSupreme Court of the United States · 2001
- Specking v. Comm'rUnited States Tax Court · 2001
5 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Rogers v. Comm'rUnited States Tax Court · 2013
- Lemon v. Comm'rUnited States Tax Court · 2007
- Minor v. Comm'rUnited States Tax Court · 2008
- Arnett v. Comm'rUnited States Tax Court · 2006
- Burton v. Comm'rUnited States Tax Court · 2007
40 more not listed; retrieve them via the Exa API.