Magness v. Commissioner
United States Tax Court
Held, the subsistence allowance received by petitioner, a member of the Georgia State Patrol, was additional compensation within the meaning of section 22 (a) of the 1939 Code.
1Opinion of the Court
OPINION.
Pice, Judge:
This case narrows to a question of whether we shall adhere to two previous holdings of this Court, Charles H. Hyslope, 21 T. C. 131 (1953); and Robert H. Saunders, 21 T. C. 630 (1954), revd. 215 F. 2d 768 (C. A. 3, 1954) — holdings adverse to the position the petitioner takes here — or whether we shall adopt the views of the Court of Appeals in its reversal of Robert B. Saimders, supra. The petitioner contends that the facts here closely parallel those of the Saimders case, while the respondent contends that they are more akin to those of the Byslope case. In view of those…
2Cases cited3 opinions
- Commissioner v. SmithSupreme Court of the United States · 1945
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Hyslope v. CommissionerUnited States Tax Court · 1953
3Cited by10 opinions
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Geer v. CommissionerUnited States Tax Court · 1957
- Herrin v. CommissionerUnited States Tax Court · 1957
- Harold Brannon Magness v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Forsythe v. CommissionerUnited States Tax Court · 1971
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