119 T.C. No. 20
UNITED STATES TAX COURT
JOHN A. FRANCISCO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7670-00. Filed December 19, 2002.
Petitioner (P), a U.S. citizen residing in
American Samoa, was employed as chief engineer of a
fishing vessel that operated primarily in international
waters in 1995, 1996, and 1997.
Sec. 931(a), I.R.C., provides that a resident of
American Samoa may exclude income that is American
Samoan source or effectively connected with a trade or
business in American Samoa (American Samoan source or
effectively connected income). Sec. 931(d)(2), I.R.C.,
provides that the determination of whether income is
excludable under sec. 931(a), I.R.C., shall be made
under regulations prescribed by the Secretary.
Held: American Samoan source or effectively
connected income is excludable from U.S. income by sec.
931(a), I.R.C., even though the Secretary has not
issued regulations under sec. 931(d)(2), I.R.C.
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