United States DC Circuit

Plaintiff's appeal of a tax assessment levied against income paid in American Samoa, but earned while he was working on a fishing vessel in international waters was rejected.

Appellate Information

• Argued 04/19/2004
• Decided 06/18/2004
• Published 06/18/2004

Judges

• Before:  SENTELLE, ROGERS and GARLAND, Circuit Judges.

Court

• United States DC Circuit

Counsel

• For Appellant:
  
• R. Todd Luoma argued the cause for appellant.   With him on the briefs was Daniel R. King.


• For Appellees:
  
• Teresa E. McLaughlin, Attorney, U.S. Department of Justice, argued the cause for appellee.   With her on the brief was Michael J. Haungs, Attorney.