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UMBACH v. C.I.R.

Nos. 02-9006, 02-9007.

357 F.3d 1108 (2004)

Eric N. UMBACH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Joseph D. Specking, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Ordered Published January 29, 2004.

Attorney(s) appearing for the Case

Kenneth W. McWade, Kailua, HI, for Petitioners-Appellants.

Eileen J. O'Connor, Assistant Attorney General, David English Carmack and Kenneth W. Rosenberg, Attorneys, Tax Division, Department of Justice, Washington, DC, for Respondent-Appellee.

Before MURPHY, HARTZ and McCONNELL, Circuit Judges.

HARTZ, Circuit Judge.

In these appeals, we decide whether taxpayers Eric N. Umbach and Joseph D. Specking (Taxpayers) may exclude from gross income their compensation earned while working on Johnston Island, a United States possession, in 1995, 1996, and 1997. Taxpayers sought to exclude their compensation under either 26 U.S.C. § 911, which excludes income earned in a foreign country, or 26 U.S.C. § 931, which excludes income earned in a "specified possession...

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