Eric N. Umbach v. Commissioner of Internal Revenue, Joseph D. Specking v. Commissioner of Internal Revenue

U.S. Court of Appeals, Tenth Circuit · Decided 2004-01-29

Cited by 120 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

HARTZ, Circuit Judge. 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 compensation under either 26 U.S.C. § 911 , which…

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