Legal Opinion
Waller v. United States
Court of Appeals for the D.C. Circuit
Decided January 16, 1950No. 10179_1PublishedCited by 19 opinions
1Opinion of the Court
FAHY, Circuit Judge.
The question is whether the appellant is entitled to an exemption from federal income tax on his retirement pay. The facts •are undisputed. Appellant was a commissioned officer of the Regular Corps of the United States Public Health Service. He was on active duty from March 14, 1914, to April 1, 1940, when he was retired at the age of 53 years for physical disabilities previously incurred in line of duty. During the calendar years 1942, 1943 and 1944, he received pay from the United States on account of such retirement. He included the amounts in his individual income tax…
2Cases cited5 opinions
- United States v. StewartSupreme Court of the United States · 1940
- Jones v. United StatesUnited States Court of Claims · 1925
- Frye v. United StatesDistrict Court, District of Columbia · 1947
- Sherburne's Administrator v. United StatesUnited States Court of Claims · 1880
- United States v. MillsSupreme Court of the United States · 1905
3Cited by19 opinions
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
- Thomas Take and Janice Take v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Simms v. CommissionerUnited States Tax Court · 1951
- District of Columbia Office of Tax & Revenue v. Bae System Enterprise System Inc.District of Columbia Court of Appeals · 2012
- Brown v. CommissionerUnited States Tax Court · 1955
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