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BELL v. C. I. R.

No. 8041.

278 F.2d 100 (1960)

George R. BELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided April 28, 1960.

Attorney(s) appearing for the Case

George R. Bell, pro se.

Arthur I. Gould, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., on brief), for respondent.

Before HAMLEY, Circuit Judge (sitting by designation of the Chief Justice), and HAYNSWORTH and BOREMAN, Circuit Judges.

BOREMAN, Circuit Judge.

The question here is whether one who is an employee of the Government of American Samoa is an employee of an agency of the United States within the meaning of 26 U.S.C.A. § 251(j).1

Petitioner, George R. Bell, was employed by the United States Navy Department in Tutuila, American Samoa, which employment was terminated by the Navy on June 29, 1951. Petitioner was then offered and he accepted employment...

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