Land v. Commissioner
United States Tax Court
Petitioner, a civilian airline pilot, flew support missions to South Vietnam from the United States during 1969. During these flights petitioner held the assimilated rank of lieutenant colonel in the United States Air Force. Held, petitioner may not exclude under sec. 112(b), I.R.C. 1954, any of the salary he received directly from his employer, Braniff Airways, because he was not a member of the Armed Forces of the United States.
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Petitioner, a civilian airline pilot, flew support missions to South Vietnam from the United States during 1969. During these flights petitioner held the assimilated rank of lieutenant colonel in the United States Air Force. Held, petitioner may not exclude under sec. 112(b), I.R.C. 1954, any of the salary he received directly from his employer, Braniff Airways, because he was not a member of the Armed Forces of the United States. During 1969 petitioner and his wife were divorced. Under a property settlement agreement petitioner agreed inter alia to give his wife a promissory note in the…
1Opinion of the Court
Ben C. Land, Petitioner v. Commissioner of Internal Revenue, Respondent
Land v. Commissioner
Docket No. 1288-72
United States Tax Court
61 T.C. 675; 1974 U.S. Tax Ct. LEXIS 150; 61 T.C. No. 71;
February 25, 1974, Filed
Decision will be entered for the respondent.
Petitioner, a civilian airline pilot, flew support missions to South Vietnam from the United States during 1969. During these flights petitioner held the assimilated rank of lieutenant colonel in the United States Air Force. Held, petitioner may not exclude under sec. 112(b), I.R.C. 1954, any of the salary he received directly from his…
2Cases cited20 opinions
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Francis v. FrancisTexas Supreme Court · 1967
- Tarver v. TarverTexas Supreme Court · 1965
- McElreath v. McElreathTexas Supreme Court · 1961
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