Connelly v. Commissioner

PRETTYMAN, Circuit Judge.

This case is here upon a petition to review a decision of the Tax Court of the United States.

Petitioners are husband and wife. They filed joint income tax returns for 1943 and 1944 and claimed in each year as an exclusion from gross income $1,500 under authority of Section 22(b) (13) (A) of the Internal Revenue Code.1 On the return for 1944, they also excluded $2,171.10 under authority of Section 29.22(a)-3 of Treasury Regulations 111. The Commissioner disallowed the exclusions, and the Tax Court, upon petition for redetermination, affirmed the disallowances.2

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