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MATTHEWS v. COMMISSIONER

Docket Nos. 4254-87, 7717-87.

92 T.C. 351 (1989)

DAVID W. MATTHEWS AND CHRISTA MATTHEWS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT RONALD AND MARIE DAVIS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 16, 1989.

Attorney(s) appearing for the Case

Gerald A. Kafka, William F. Brown, and Susan B. Rock, for the petitioners.

David S. Kosterlitz and Susan T. Mosley, for the respondent.

COLVIN, Judge:

The issues for decision are:

(1) May petitioners1 exclude from gross income as foreign earned income under section 9112 certain wages paid by a nonappropriated fund instrumentality of the United States while located in the Federal Republic of Germany during the taxable years at issue.

(2) If petitioners are not eligible to make...

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