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McCOMISH v. C. I. R.

No. 76-1486.

580 F.2d 1323 (1978)

John D. McCOMISH and Genevieve A. McComish, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

August 28, 1978.

Attorney(s) appearing for the Case

John D. McComish, pro se.

Russell W. Walker (argued), of Walker & Gann, Escondido, Cal., for petitioners-appellants.

David E. Carmack (argued), of Dept. of Justice, Washington, D.C., for respondent-appellee.

Before ANDERSON and HUG, Circuit Judges, and MUECKE, District Judge.

J. BLAINE ANDERSON, Circuit Judge:

Under section 911(a)(2) of the Internal Revenue Code, United States citizens who reside in foreign countries for more than 17 months need not pay income tax on foreign-source income, provided the income is not received from the United States or a United States agency. The question presented in this case is whether the Taxpayers, Mr. and Mrs. McComish, can benefit from the exclusion provided by section 911(a)(2).

John D. McComish...

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