Paxton v. Commissioner
United States Board of Tax Appeals
The pay of an officer on the retired list of the Regular Army of the United States is not exempt from taxation under section 213(b)(9) of the Revenue Act of 1921, as a pension for services in the military or naval forces of the United States in time of war.
1Opinion of the Court
ALEXIS R. PAXTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Paxton v. Commissioner
Docket No. 7175.
United States Board of Tax Appeals
8 B.T.A. 1105; 1927 BTA LEXIS 2720;
October 31, 1927, Promulgated
The pay of an officer on the retired list of the Regular Army of the United States is not exempt from taxation under section 213(b)(9) of the Revenue Act of 1921, as a pension for services in the military or naval forces of the United States in time of war.
Alexis R. Paxton pro se.
A. George Bouchard, Esq., for the respondent.
MARQUETTE
This proceeding is for the redetermination of…
2Cases cited1 opinion
- Paxton v. CommissionerUnited States Board of Tax Appeals · 1927