Pentland v. Commissioner
United States Tax Court
Petitioner, domiciled in Florida, in April 1942 entered the military service of the United States. Early in 1943 he was transferred from his post of duty in Washington, D. C., to an air command located near Fort Worth, Texas. He established his family and otherwise pursued a domestic life in the latter city.
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Petitioner, domiciled in Florida, in April 1942 entered the military service of the United States. Early in 1943 he was transferred from his post of duty in Washington, D. C., to an air command located near Fort Worth, Texas. He established his family and otherwise pursued a domestic life in the latter city. Upon being discharged from active military duty in October 1944, petitioner claimed the right to be and was paid by the Federal Government the cost of his transportation back to Miami, Florida. Prior to and during his military service, the principal businesses in which petitioner engaged…
1Opinion of the Court
Robert Pentland, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent
Pentland v. Commissioner
Docket No. 12925
United States Tax Court
11 T.C. 116; 1948 U.S. Tax Ct. LEXIS 117;
July 30, 1948, Promulgated
Decision will be entered under Rule 50.
Petitioner, domiciled in Florida, in April 1942 entered the military service of the United States. Early in 1943 he was transferred from his post of duty in Washington, D. C., to an air command located near Fort Worth, Texas. He established his family and otherwise pursued a domestic life in the latter city. Upon being discharged from active…
2Cases cited1 opinion
- Pentland v. CommissionerUnited States Tax Court · 1948