Munson v. Commissioner
United States Tax Court
Held, cost-of-living allowances received by petitioner while a United States Attorney in Alaska are exempt from taxation under section 912, I.R.C. 1954.
1Opinion of the Court
OPINION.
Tietjens, Judge:
The Commissioner determined deficiencies in income tax of petitioners in the amounts of $746.89 and $196.07 for the years 1955 and 1956, respectively. The sole issue presented is whether certain cost-of-living allowances paid to petitioner during 1955 and 1956 are exempt from taxation under the provisions of section 912,1.R.C. 1954.
Petitioners are husband and wife and reside in Cleveland, Ohio. They filed their joint Federal income tax return for 1955 with the director of internal revenue at Seattle, Washington. Their return for 1956 was filed with the director of…
2Cases cited2 opinions
- Commissioner v. ConnellySupreme Court of the United States · 1949
- Barnett v. United StatesDistrict Court, D. Hawaii · 1959
3Cited by1 opinion
- Munson v. CommissionerUnited States Tax Court · 1961