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FARRELL v. U.S.

No. 01-15435.

313 F.3d 1214 (2002)

Paul E. FARRELL; Frances G. Farrell, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed December 24, 2002.

Attorney(s) appearing for the Case

Kenneth W. McWade, Kailua, HI, for the plaintiffs-appellants.

Kenneth W. Rosenberg, United States Department of Justice, Tax Division, Washington, DC, for the defendant-appellee.

Before: RYMER, THOMAS and SILVERMAN, Circuit Judges.

SILVERMAN, Circuit Judge.

We hold today that income earned by a taxpayer on Johnston Island, a U.S. insular possession, is not excludable from gross income as "foreign earned income" under § 911 of the Internal Revenue Code. Neither is it income derived from a source within a "specified possession" as defined by § 931 of the Code. We therefore affirm the district court.

I. FACTS

Between 1994 and 1996, appellant Paul Farrell was employed...

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