Legal Opinion
Frederick v. McNair and Agnes D. McNair His Wife v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 8, 1957No. 7459_1PublishedCited by 11 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is a petition to review a decision of the Tax Court which denied tax exempt status to the pay allowance of Captain Frederick V. McNair of the United States Navy for the years 1948 to 1953 inclusive. The taxpayer contends that he was retired from active service because of disability and that his pay allowance is exempt from taxation for that reason under the provisions of section 22(b) of the Internal Revenue Code of 1939 as amended. 1 The Commissioner contends that the pay allowance was received by Captain McNair for retirement on account of age and service and was…
2Cases cited7 opinions
- Sorrells v. United StatesSupreme Court of the United States · 1932
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. KirbySupreme Court of the United States · 1869
- Lau Ow Bew v. United StatesSupreme Court of the United States · 1892
- Simms v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Walter F. Freeman v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- John P. King v. The United StatesUnited States Court of Claims · 1968
- Chertkof v. United StatesCourt of Appeals for the Fourth Circuit · 1982
- Cleary v. CommissionerUnited States Tax Court · 1973
- Carlton v. United StatesUnited States Court of Claims · 1985
6 more not listed; retrieve them via the Exa API.