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between the United States and an international organization.
Trans World Airlines, Inc. v. Franklin Mint Corp., 466 U.S. 243,
253 (1984); Sullivan v. Kidd, 254 U.S. 433, 439 (1921). They are
not laws by which a nation imposes a tax on its citizens.
An examination of existing law and the facts herein is
required in light of the ERTA change.
The conference report accompanying ERTA states:
The bill extends the benefits of the exclusion to
individuals who receive compensation from the U.S. or any
agency thereof, but who are not employees of the U.S. or any
agency thereof. Thus, for example, the bill extends the
exclusion to certain overseas independent contractors and
teachers at certain schools for U.S. dependents who are not
employees of the U.S. or any agency thereof. [H. Rept. 97-
215 (1981), 1981-2 C.B. 481, 486.]
Respondent argues that petitioner is not a member of the
protected class carved out by the ERTA amendment as he is not an
independent contractor. Respondent further argues that as
petitioner is an employee, he is not an intended beneficiary of
the amendment and should not be eligible for the section 911
exclusion. The conference explanation does not limit the
exclusion to independent contractors and teachers but merely
provides examples of beneficiaries of the legislation. Although
the most obvious beneficiaries of the amendment may be
independent contractors, the language of the amendment speaks for
itself, and we cannot determine from the legislative history
alone that petitioner was not an intended beneficiary of the
amendment. The legislation clearly extends the benefits of
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