MEMORANDUM ** Because Treasury Regulation § 1.931-1 does not establish that Johnston Atoll is a foreign country, Haessly cannot claim a deduction pursuant to 26 U.S.C. § 911 . All other issues are disposed of by Farrell v. United States, <a href="/opinion/780222/paul-e-farrell-frances-g-farrell-v-united-states/" aria-descrip…
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