Elfmon v. United States

PARKER, Chief Judge.

This is an appeal by a taxpayer from a judgment in favor of the United States in a suit for the refund of income tax, penalty and interest paid by taxpayer for the year 1942. For opinion below see D.C., 112 F.Supp. 416. Taxpayer is a physician who prior to June 1942 was engaged in the practice of medicine in partnership with another physician in Fayetteville, N. C. In May 1942 he was inducted into the army from which he was not discharged until November 1945. While in the army he was allowed by section 507 of the Revenue Act of 1942, 56 Stat. 798, 26 U.S.C.Int.Rev. Acts,…