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C. I. R. v. MOONEYHAN

No. 18192.

404 F.2d 522 (1968)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Louis H. MOONEYHAN, Respondent.

United States Court of Appeals Sixth Circuit.

December 5, 1968.

Attorney(s) appearing for the Case

Louis M. Kauder, Dept. of Justice, Washington, D. C., for petitioner; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Stephen H. Paley, Attys., Dept. of Justice, Washington, D. C., on brief.

Lowe Watkins, Nashville, Tenn., for respondent.

Before WEICK, Chief Judge, and CELEBREZZE and PECK, Circuit Judges.

CELEBREZZE, Circuit Judge.

This is a petition for review of a Tax Court judgment rendered in favor of Respondent Mooneyhan, hereinafter Respondent. The main question concerns Section 911(a) (2) of the 1954 Internal Revenue Code as it applies to payments Respondent received while working overseas.

In 1956, Iran borrowed funds to begin a comprehensive program of highway maintenance and construction. Lacking the pertinent resources, men, machines, and expertise...

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