John W. D. Collins and Margaret W. Collins v. The United States

Court of Claims

John W. D. Collins and Margaret W. Collins v. The United States

299 F.2d 949, 156 Ct. Cl. 658, 9 A.F.T.R.2d (RIA) 905, 1962 U.S. Ct. Cl. LEXIS 32

CourtUnited States Court of Claims

DecidedMarch 7, 1962

Docket477-56

StatusPublished

Cited by3 cases

This text of 299 F.2d 949 (John W. D. Collins and Margaret W. Collins v. The United States) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

John W. D. Collins and Margaret W. Collins v. The United States, 299 F.2d 949, 156 Ct. Cl. 658, 9 A.F.T.R.2d (RIA) 905, 1962 U.S. Ct. Cl. LEXIS 32 (cc 1962).

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Opinion

PER CURIAM.

This is a suit for the recovery of income taxes deducted for the years 1951 through 1954 from the salaries of plaintiffs, husband and wife, who are citizens of the United States and were employed by various agencies of the United States Government while residing in the Republic of Panama in 1951 and 1952 and the Canal Zone in 1953 and 1954. The question involved is whether Section 251 (j) of the Internal Revenue Code of 1939, 26 U.S.C. § 251 (1952 Ed.), and the comparable Section 931 (i) of the Internal Revenue Code of 1954, 26 U.S.C. § 931 (1958 Ed.), contravene the due process clause of the Fifth Amendment to the Constitution, because they deny employees of the United States or its agencies an exemption from Federal income taxes when employed in possessions of the United States, by providing that income of Federal employees shall “be deemed to be derived from sources within the United States.” Plaintiffs were employed by agencies of the United States located in an area within the legislative power of the United States. Therefore, the income was “derived from sources within the United States” and we hold it within the taxing power of the Congress. Plaintiffs are therefore not entitled to recover and their petition, as amended, will be dismissed.

It is so ordered.

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PER CURIAM.

This is a suit for the recovery of income taxes deducted for the years 1951 through 1954 from the salaries of plaintiffs, husband and wife, who are citizens of the United States and were employed by various agencies of the United States Government while residing in the Republic of Panama in 1951 and 1952 and the Canal Zone in 1953 and 1954. The question involved is whether Section 251 (j) of the Internal Revenue Code of 1939, 26 U.S.C. § 251 (1952 Ed.), and the comparable Section 931 (i) of the Internal Revenue Code of 1954, 26 U.S.C. § 931 (1958 Ed.), contravene the due process clause of the Fifth Amendment to the Constitution, because they deny employees of the United States or its agencies an exemption from Federal income taxes when employed in possessions of the United States, by providing that income of Federal employees shall “be deemed to be derived from sources within the United States.” Plaintiffs were employed by agencies of the United States located in an area within the legislative power of the United States. Therefore, the income was “derived from sources within the United States” and we hold it within the taxing power of the Congress. Plaintiffs are therefore not entitled to recover and their petition, as amended, will be dismissed.

It is so ordered.

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Bluebook (online)

299 F.2d 949, 156 Ct. Cl. 658, 9 A.F.T.R.2d (RIA) 905, 1962 U.S. Ct. Cl. LEXIS 32, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-w-d-collins-and-margaret-w-collins-v-the-united-states-cc-1962.

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