Barnett v. United States

WIIG, District Judge.

In this action, plaintiff seeks to recover income taxes alleged to have been erroneously and illegally assessed and collected during the years 1949 through 1953. He claims that a portion of the salary received by him as a civilian employee of the Hawaii Air National Guard represented a cost-of-living allowance, which should have been excluded from taxable income for each of the years involved under § 116(j) of the Internal Revenue Code of 1939, as amended. Section 116(j) reads:

“In the case of a clerk or employee in the Foreign Service of the United States, amounts…