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
OPINION.
Leech, Judge:
The primary issue is whether the respondent correctly determined that petitioner is not entitled to the exclusion of $1,500 in each of the taxable years under the provisions of section 22 (b) (13) (A) of the Internal Revenue Code, as amended by section 141 (a) of the Revenue Act of 1945. By section (b) of that act subsection (A) is made applicable to taxable years beginning after December 31, 1942, and (B) is made applicable to the years beginning after December 31, 1940.1
The argument of the petitioner is almost entirely devoted to attempting to prove that he was “in the…
2Cases cited1 opinion
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
3Cited by3 opinions
- Commissioner v. ConnellySupreme Court of the United States · 1949
- Connelly v. CommissionerCourt of Appeals for the D.C. Circuit · 1949
- Connelly v. CommissionerUnited States Tax Court · 1947