United States Ninth Circuit

Income earned by a taxpayer on a U.S. insular possession (here Johnston Island) is neither 1) excludable from gross income as "foreign earned income" under Internal Revenue Code section 911, nor 2) income derived from a source within a "specified possession" under section 931.

Appellate Information

• Decided 12/24/2002
• Published 12/24/2002

Judges

• SILVERMAN, Circuit Judge., Before: RYMER, THOMAS and SILVERMAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Kenneth W. McWade, Kailua, HI, for the plaintiffs-appellants.


• For Appellees:
  
• Kenneth W. Rosenberg, United States Department of Justice, Tax Division, Washington, DC, for the defendant-appellee.