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COOK v. UNITED STATES

No. 442-75.

599 F.2d 400 (1979)

Robert H. COOK and Joan M. Cook v. The UNITED STATES.

United States Court of Claims.

On Rehearing July 9, 1979.

Attorney(s) appearing for the Case

Arthur G. Barnett, Seattle, Wash., attorney of record, for plaintiffs; Peter S. Lewicki, Seattle, Wash., of counsel.

Michael J. Dennis, Washington, D.C., with whom was Asst. Atty. Gen., M. Carr Ferguson, Washington, D.C., for defendant; Theodore D. Peyser and Robert S. Watkins, Washington, D.C., of counsel.

Before DAVIS, Judge, Presiding, and KASHIWA and KUNZIG, Judges.

ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

DAVIS, Judge:

This case revolves around the application of the foreign-income exclusion provided by section 911 of the Internal Revenue Code, 26 U.S.C. § 911, to the work of an American artist residing and creating abroad. Plaintiff Robert H. Cook, a United States citizen, is a sculptor, long-resident in Rome, Italy, who works in bronze.1 Essentially, he uses a lost wax process, making...

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