Marcum v. Commissioner
United States Board of Tax Appeals
An amount equal to one year's pay allowed an officer of the United States Army honorably discharged, or eliminated, under the provisions of the Act of Congress of June 30, 1922, ch. 253, 42 Stat. 721, 722, was in the nature of a bonus or additional compensation and not simply a gratuity or gift made without consideration. Held, such bonus is taxable income.
1Opinion of the Court
*1193OPINION.
Littleton:
The petitioner’s contention is that he did not, upon his elimination from the Army, really receive one year’s pay, but received an absolute gift from the Government “measured by one year’s pay,” and that other officers, with more than ten years’ service to their credit, did not receive one year’s pay, but a gift or gratuity based on a percentage of their last pay.
The Act of Congress approved June 30, 1922, being an Act making appropriations for the military and nonmilitary activities of the War Department for the fiscal year ending June 30, 1923, and for other purposes,…
2Cited by6 opinions
- Hoeppel v. WestoverDistrict Court, S.D. California · 1948
- Felman v. CommissionerUnited States Tax Court · 1968
- Emmanuelli Romaní v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1954
- Emmanuelli Romaní v. Secretary of the TreasurySupreme Court of Puerto Rico · 1954
- Felman v. CommissionerUnited States Tax Court · 1968
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