BRUMMITT v. UNITED STATES

No. 406-60.

329 F.2d 966 (1964)

LeRoy D. BRUMMITT and Mary A. Brummitt v. The UNITED STATES.

United States Court of Claims.

March 13, 1964.


Attorney(s) appearing for the Case

Scott P. Crampton, Washington, D. C., for plaintiffs. Jules G. Korner III and Korner, Doyle, Worth & Crampton, Washington, D. C., were on the briefs.

Mitchell Samuelson, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Philip R. Miller, Lyle M. Turner, and Earl L. Huntington, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.


DURFEE, Judge.

This is an action to recover income taxes paid by plaintiffs for the calendar year 1959 in the amount of $544.40.

At issue is whether the salary earned by Mrs. Brummitt as an employee of the United States Officers' Open Mess, Taipei, hereafter referred to as USOOMT, was exempt from taxation under § 911 of the Internal Revenue Code of 1954, 26 U.S.C. § 911, which provided in pertinent part...

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