Paxton v. Commissioner
United States Board of Tax Appeals
The pay of an officer on the retired list of the Regular Army of the United States is not exempt from taxation under section 213(b)(9) of the Revenue Act of 1921, as a pension for services in the military or naval forces of the United States in time of war.
1Opinion of the Court
*1106OPINION.
Marquette :
The facts in this proceeding are not in dispute and the only question presented for determination is whether the compensation or pay received by the petitioner during the years 1921, 1922, and 1923, as a retired officer of the Regular Army of the United States, is subject to the Federal income tax. The petitioner claims it is a pension for service in time of war and is exempt from taxation under section 213(b) (9) of the Revenue Act of 1921, which provides that gross income “ Does not include the following items, which shall be exempt from taxation under this title: * * *…
2Cases cited3 opinions
- Kahn v. AndersonSupreme Court of the United States · 1921
- United States v. TylerSupreme Court of the United States · 1882
- Wood v. United StatesSupreme Court of the United States · 1883
3Cited by6 opinions
- Wilkerson v. CommissionerUnited States Tax Court · 1965
- Hoeppel v. WestoverDistrict Court, S.D. California · 1948
- Emmanuelli Romaní v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1954
- Emmanuelli Romaní v. Secretary of the TreasurySupreme Court of Puerto Rico · 1954
- Paxton v. CommissionerUnited States Board of Tax Appeals · 1927
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