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unexplained claim--on his American Samoan tax returns for 1995,
1996, and 1997--that his earned income for those years was
completely exempt from American Samoan taxation “per fisherman’s
agreement”.1 Acceptance of this well-compensated U.S. citizen’s
argument that he also has no U.S. income tax liability for the
years in issue would result in his escaping virtually all income
taxes for those years. Cf. Estate of Durkin v. Commissioner, 99
T.C. 561 (1992). Petitioner’s professed solicitude for American
Samoa’s ability to collect its income tax from American Samoa-
based workers earning income from personal services in
international waters, majority op. p. 21, therefore strikes me as
disingenuous and unworthy of credence. There will be time enough
in some later case to consider the merits of the ultimate
resolution of this issue after the Treasury finally gets around
to issuing new section 931 regulations.
1Materials in the record cited by respondent’s second
supplemental brief would seem to indicate petitioner tried to
attach himself as a free rider to a tax exemption certificate
issued by the American Samoan government to Van Camp, or took the
position that none of his income was earned in American Samoa
pursuant to the fish purchase and sale agreement between Van Camp
and petitioner’s employer.
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