Haessly v. Commissioner
Cases that cite this one
42 later published cases cite this decision. The 25 that cite it most often are listed here.
- Alfred Christopher Morgan (United States Tax Court 2022)
- Ruben H. Domdom, Jr. (United States Tax Court 2022)
- Deborah C. Wood (United States Tax Court 2021)
- Deborah C. Wood (United States Tax Court 2021)
- Elena Lea Morgan Weschenfelder & Frederick Burkhart Weschenfelder v. Commissioner (United States Tax Court 2019)
- Larry L. Leuenberger v. Commissioner (United States Tax Court 2018)
- Sidney O'Kagu v. Commissioner (United States Tax Court 2018)
- Andrew Rush Wentworth v. Commissioner (United States Tax Court 2018)
- Jesse A. Linde & Dawn Linde v. Commissioner (United States Tax Court 2017)
- Linde v. Comm'r (United States Tax Court 2017)
- Qunell v. Comm'r (United States Tax Court 2016)
- Eram v. Comm'r (United States Tax Court 2014)
- Rogers v. Comm'r (United States Tax Court 2013)
- Daly v. Comm'r (United States Tax Court 2013)
- Winslow v. Comm'r (United States Tax Court 2008)
- Cephers v. Comm'r (United States Tax Court 2008)
- Clark v. Comm'r (United States Tax Court 2008)
- Rogers v. Comm'r (United States Tax Court 2008)
- Lynch v. Comm'r (United States Tax Court 2008)
- Lemon v. Comm'r (United States Tax Court 2008)
- Young v. Comm'r (United States Tax Court 2008)
- Nossaman v. Comm'r (United States Tax Court 2008)
- Gober v. Comm'r (United States Tax Court 2008)
- Hulse v. Comm'r (United States Tax Court 2007)
- Key v. Comm'r (United States Tax Court 2007)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
MEMORANDUM
Because Treasury Regulation § 1.931-1 does not establish that Johnston Atoll is a foreign country, Haessly cannot claim a deduction pursuant to 26 U.S.C. § 911. All other issues are disposed of by Farrell v. United States, 313 F.3d 1214 (9th Cir. 2002), argued by the attorney for the appellant in this matter. The decision of the Tax Court is
AFFIRMED.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.