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C.I.R. v. WOLFE

No. 19617.

361 F.2d 62 (1966)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Eldon E. WOLFE and Sara A. Wolfe, Respondents.

United States Court of Appeals District of Columbia Circuit.

Decided April 22, 1966.

Attorney(s) appearing for the Case

Mr. Harold C. Wilkenfeld, Atty., Dept. of Justice, for petitioner. Messrs. Richard M. Roberts, Lee A. Jackson and David L. Granger, Attys., Dept. of Justice, were on the brief for petitioner.

Mr. E. E. Wolfe, Jr., Columbia, S. C., for respondents.

Before BAZELON, Chief Judge, and FAHY and LEVENTHAL, Circuit Judges.

LEVENTHAL, Circuit Judge:

Respondents are husband and wife who filed a joint tax return in 1959 and 1960, the tax years subject to the dispute in this case. They sought exclusion, under § 911(a) (2) of the Internal Revenue Code of 1954, of amounts earned by them while residing and working in Iran during the years in question. The Commissioner allowed the exclusion of the wife's income in Iran. The sole question is whether respondent Eldon E. Wolfe properly excluded...

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