Bell v. Commissioner
United States Tax Court
In 1952 and 1953, petitioner was an employee of the Government of American Samoa and in each of those years received, in addition to regular compensation, cost-of-living allowances which were calculated on 25 per cent of his regular pay.
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In 1952 and 1953, petitioner was an employee of the Government of American Samoa and in each of those years received, in addition to regular compensation, cost-of-living allowances which were calculated on 25 per cent of his regular pay. Petitioner excluded these cost-of-living allowances from his gross income and claims they are excludible under section 116(j), I.R.C. 1939. Held, that in order for such cost-of-living allowances to be excludible from a taxpayer's gross income they must have been paid "in accordance with regulations approved by the President." Held, further, that during the…
1Opinion of the Court
OPINION.
Black, Judge:
As has already been stated, our report in this proceeding was filed June 11, 1958, George R. Bell, supra. Petitioner had contended that all of the payments which he had received during the calendar years 1952 and 1953 from the Government of American Samoa were excludible from his gross income under the provisions of section 251,1.R.C. 1939. We held against petitioner on that issue. For reasons already stated, petitioner was granted a rehearing to enable him to raise the issue that 25 per cent of the payments which he received from the Government of American Samoa was paid…
2Cases cited3 opinions
- Brunelle v. CommissionerUnited States Tax Court · 1950
- Davis v. CommissionerUnited States Tax Court · 1958
- Barnett v. United StatesDistrict Court, D. Hawaii · 1959
3Cited by3 opinions
- McComish v. CommissionerUnited States Tax Court · 1975
- Bell v. CommissionerUnited States Tax Court · 1959
- McComish v. CommissionerUnited States Tax Court · 1975