Connelly v. Commissioner
United States Tax Court
1. In the taxable years 1943 and 1944, petitioner William I. Connelly, a Government employee holding a classified civil service position, was enrolled as a temporary member of the Coast Guard Reserve, with a rank or rating of Lieutenant Commander, and later, Commander. The certificate under which he was enrolled stated he was to serve without pay and allowances other than the compensation of his civilian position.
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1. In the taxable years 1943 and 1944, petitioner William I. Connelly, a Government employee holding a classified civil service position, was enrolled as a temporary member of the Coast Guard Reserve, with a rank or rating of Lieutenant Commander, and later, Commander. The certificate under which he was enrolled stated he was to serve without pay and allowances other than the compensation of his civilian position. Held: (a) Petitioner was not a commissioned officer of the Coast Guard Reserve entitling him to a tax exclusion of $ 1,500 in the respective taxable years, within the purview of…
1Opinion of the Court
William I. Connelly and Bertha Connelly, Petitioners, v. Commissioner of Internal Revenue, Respondent
Connelly v. Commissioner
Docket No. 10372
United States Tax Court
8 T.C. 848; 1947 U.S. Tax Ct. LEXIS 226;
April 21, 1947, Promulgated
Decision will be entered for the respondent.
1. In the taxable years 1943 and 1944, petitioner William I. Connelly, a Government employee holding a classified civil service position, was enrolled as a temporary member of the Coast Guard Reserve, with a rank or rating of Lieutenant Commander, and later, Commander. The certificate under which he was enrolled stated he…
2Cases cited2 opinions
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Connelly v. CommissionerUnited States Tax Court · 1947