Howe A. Stidger and Betty M. Stidger v. Commissioner of Internal Revenue

I dissent. With our late Brother Orr, one of the noblest of men, I discussed my opposing views, and he, without doubt, would have expected and encouraged me to record them.

When the Marine Corps transferred the taxpayer to his post of duty in Japan, the assignment was for a period of fifteen months. The period was subject to extension by orders of the Marine Corps. As the majority points out, there were forty-nine days during taxpayer’s fourteen and one-half months of service in Japan when he was away from his station on temporary duty, placed in “travel status”, and reimbursed for his…