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PLAISANCE v. UNITED STATES

Civ. A. No. 76-2523.

433 F.Supp. 936 (1977)

Lester A. PLAISANCE v. UNITED STATES of America.

United States District Court, E. D. Louisiana.

June 6, 1977.

Attorney(s) appearing for the Case

Mark S. Stein, New Orleans, La., for plaintiff.

Leonard Avery, New Orleans, La., and William Holmes, Dept. of Justice, Washington, D.C., for defendant.

ALVIN B. RUBIN, District Judge:

This tax refund case raises the question: is an American citizen within a foreign country during the time when he is the captain of a tug boat navigating in waters off the coast of England, beyond the three mile limit? For reasons set forth below, he is not. Hence, his claim for a tax refund, based on 26 U.S.C. § 911(a)(2), is denied.

I.

The plaintiff, Lester A. Plaisance, is a United States citizen whose domicile...

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