Marshall v. United States

BORAH, District Judge.

This is an action for the recovery of $445 paid as income taxes for the year 1945.

The sole question here presented is whether the $2116.67 received by Charles D. Marshall under the provisions of the Naval Aviation Cadet Act of 1942, 34 U.S. C.A. § 850a et seq., is excluded from gross income, as mustering-out pay, under Section 22(b) (14) of the Internal Revenue Code, 26 U.S.C.AJnt.Rev.Code, § 22(b) (14).

The case was tried by the court and submitted on the following agreed statement of facts:

1. Charles Donald Marshall was commissioned an Ensign A-V(N), U.S.N.R., with the…