Land v. Commissioner
United States Tax Court
Petitioner, a civilian airline pilot, flew support missions to South Vietnam from the United States during 1969. During these flights petitioner held the assimilated rank of lieutenant colonel in the United States Air Force. Held, petitioner may not exclude under sec. 112(b), I.R.C. 1954, any of the salary he received directly from his employer, Braniff Airways, because he was not a member of the Armed Forces of the United States.
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Petitioner, a civilian airline pilot, flew support missions to South Vietnam from the United States during 1969. During these flights petitioner held the assimilated rank of lieutenant colonel in the United States Air Force. Held, petitioner may not exclude under sec. 112(b), I.R.C. 1954, any of the salary he received directly from his employer, Braniff Airways, because he was not a member of the Armed Forces of the United States. During 1969 petitioner and his wife were divorced. Under a property settlement agreement petitioner agreed inter alia to give his wife a promissory note in the…
1Opinion of the Court
Goffe, Judge:
Respondent determined a deficiency of $2,898.08 in the petitioner’s Federal income tax for the year 1969. There are two issues for our decision: (1) Whether the petitioner, an airline pilot for Braniff Airways, is entitled to exclude under section 112(b), I.R.C. 1954,1 a portion of the salary he received for flying civilian aircraft to South Vietnam during 1969; and (2) whether payments made by the petitioner to his former wife are deductible as alimony under section 215(a) or are in the nature of a property settlement.
FINDINGS OF FACT
Some of the facts have been stipulated by the…
2Cases cited19 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Francis v. FrancisTexas Supreme Court · 1967
- McElreath v. McElreathTexas Supreme Court · 1961
- James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
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3Cited by25 opinions
- Beard v. CommissionerUnited States Tax Court · 1981
- Sydnes v. CommissionerUnited States Tax Court · 1977
- Mann v. CommissionerUnited States Tax Court · 1980
- Pierce v. CommissionerUnited States Tax Court · 1976
- Crouser v. CommissionerUnited States Tax Court · 1980
20 more not listed; retrieve them via the Exa API.