VOGT v. UNITED STATES

No. 427-74.

537 F.2d 405 (1976)

Frederick H. VOGT v. The UNITED STATES.

United States Court of Claims.

June 16, 1976.


Attorney(s) appearing for the Case

George G. Tyler, New York City, atty. of record, for plaintiff; Cravath, Swaine & Moore and Peter C. Canellos, New York City, of counsel.

Joan Seitz Pate, Washington, D.C., with whom was Asst. Atty. Gen. Scott P. Crampton, Washington, D.C., for defendant; Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D.C., of counsel.

Before DAVIS, NICHOLS and BENNETT, Judges.


ON DEFENDANT'S MOTION AND PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

DAVIS, Judge:

In 1969 and 1970 plaintiff, a United States citizen, was a partner in a Danish accounting firm and had been a resident of Denmark for more than three years. As such, he was entitled by the Internal Revenue Code of 1954, § 911(a)(1), (c)(1)(B), to exclude $25,000 of earned income from the computation of his United States income tax. The sole issue now before us in this...

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