Brunelle v. Commissioner
United States Tax Court
Income -- Exemptions -- Cost-of-living Allowance -- Alaska Court Clerk -- Section 116 (j). -- Increase in the basic salary of a District Court Clerk in Alaska to offset increased living costs is not exempt from tax under section 116 (j).
1Opinion of the Court
OPINION.
Murdock, Judge:
Section 116 (j) of the Internal Revenue Code was added by section 125 (a) of the Revenue Act of 1943. It provides that there shall be excluded from gross income and exempt from tax under Chapter 1:(j) In the case of a clerk or employee in the Foreign Service of the United States, amounts received as cost-of-living allowances under authority of section 3, as amended, of the Act of February 23,1931; and in the case of an ambassador, minister, diplomatic, consular, or Foreign Service officer, amounts received as post allowances under the authority of section 12, as amended…
2Cited by9 opinions
- Davis v. CommissionerUnited States Tax Court · 1958
- Hudson v. CommissionerUnited States Tax Court · 1953
- Bell v. CommissionerUnited States Tax Court · 1959
- Bell v. CommissionerUnited States Tax Court · 1959
- Brunelle v. CommissionerCourt of Appeals for the D.C. Circuit · 1951
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