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KALINSKI v. C. I. R.

Nos. 75-1340 and 75-1341.

528 F.2d 969 (1976)

Boleslaw D. KALINSKI and Dorothy M. Kalinski, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Carol Marie SCHMIDT, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, First Circuit.

Decided January 22, 1976.

Attorney(s) appearing for the Case

Alexander J. Kalinski, Manchester, N. H., for petitioners-appellants.

Jeffrey S. Blum, Asst. Atty. Gen., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D.C., were on brief, for respondent-appellee.

Before COFFIN, Chief Judge, McENTEE and CAMPBELL, Circuit Judges.

McENTEE, Circuit Judge.

In their federal income tax returns for the year 1969 appellants excluded from gross income amounts earned as employees of the United States Air Force Europe (USAFE) Child Guidance Center in Wiesbaden, Germany.1 The Commissioner determined that these amounts were not excludable under Int.Rev.Code § 911(a)(2)2 and asserted deficiencies for

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