Emmanuelli Romaní v. Secretary of the Treasury

On December 14, 1951 Rafael Emmanuelli Romani was notified by the Treasurer of Puerto Rico of a deficiency in his income tax for 1949. After compliance with the proper administrative requirements, the taxpayer filed a complaint in the former Tax Court alleging that the Treasurer had unduly computed as income the sum of $1,357.80 received from the United States Government, by way of pension, under § § 301 and 302 of Act No. 810 of the 80th Congress, approved June 29, 1948, for military services performed for the nation in time of war. After a hearing of the case on the merits, the court…