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SMITH v. C.I.R.

No. 82-7090.

701 F.2d 807 (1983)

Joseph T. SMITH and Marie A. Smith, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 16, 1983.

Attorney(s) appearing for the Case

Joseph T. Smith, pro se.

Kenneth Greene, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before MERRILL, Senior Circuit Judge, FLETCHER and BOOCHEVER, Circuit Judges.

BOOCHEVER, Circuit Judge:

The issue in this case is the interpretation of the phrase "paid by the United States" in I.R.C. § 911(a)(1) as worded in 1975 and 1976.1 Petitioner Joseph Smith excluded overtime pay he received as a customs inspector in the Bahamas from his taxable income on the theory that it was paid by private airlines, not the United States. The Commissioner issued a deficiency, and the Tax Court agreed. We affirm....

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