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on Johnston Island, a U.S. possession in the Pacific Ocean.1 We
hold that he may not. See Farrell v. United States, F.3d ,
(9th Cir., Dec. 24, 2002); Specking v. Commissioner, 117 T.C. 95,
111, 113, 116 (2001), on appeal (10th Cir., May 9, 2002).
Unless otherwise specified, section references are to the
Internal Revenue Code as amended. Rule references are to the Tax
Court Rules of Practice and Procedure.
Background
All of the facts have been stipulated and are so found. The
parties submitted the case fully stipulated under Rule 122.
Petitioner resided in Melbourne, Florida, when he filed the
petition.
Petitioner was employed by Raytheon Engineers &
Constructors, Inc. (Raytheon), on Johnston Island throughout
1997. Petitioner received wages of $83,842 from Raytheon in
1997. On his individual income tax return as amended for 1997,
petitioner excluded from his gross income all of the wages that
he received from Raytheon in 1997 on the grounds that those wages
were excludable under section 931 or section 911.
1 Johnston Island is a U.S. possession. Act of Aug. 18,
1856, ch. 164, 11 Stat. 119, 48 U.S.C. secs. 1411-1419 (2000).
Johnston Island is not part of American Samoa, Guam, or the
Commonwealth of the N. Mariana Islands. Specking v.
Commissioner, 117 T.C. 95, 97 (2001).
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