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BROWN v. COMMISSIONER OF INTERNAL REVENUE

No. 82-2306.

719 F.2d 288 (1983)

Darrell F. BROWN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 19, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, Douglas E. Coulter, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Jack B. Hood, Birmingham, Ala., for appellant.

Before LAY, Chief Judge, McMILLIAN, Circuit Judge, DUMBAULD, Senior District Judge.

PER CURIAM.

Darrell Brown appeals from the memorandum decision of the United States Tax Court1 assessing a tax deficiency against him for the years 1975 and 1976. 44 T.C.M. (CCH) 481 (1982).

During the years in question Brown resided in the Panama Canal Zone and was employed as a magistrate by the Canal Zone Government. Brown asserts that under section 119 of the Internal Revenue Code he is entitled...

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