Haessly v. Commissioner

U.S. Courts of Appeals

Decided June 16, 2003

U.S. Courts of Appeals · decided 2003-06-16

Cited by 114 later decisions — most recently October 2019 · most notably Arnett v. Comm'r (2006), Dave Arnett v. Commissioner (2006)

Applies 26 U.S.C. § 911

Relies on Farrell v. United States

Good law ✅— No negative treatment on recordhow we know

Decided 2003-06-16

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¶1MEMORANDUM…

¶2Because 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, 313 F.3d 1214 (9th Cir. 2002), argued by the attorney for the appellant in this matter. The decision of the Tax Court is

¶3AFFIRMED.

¶4 This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.