Munson v. Commissioner
United States Tax Court
Held, cost-of-living allowances received by petitioner while a United States Attorney in Alaska are exempt from taxation under section 912, I.R.C. 1954.
1Opinion of the Court
Theodore E. and Bonalyn V. Munson, Petitioners, v. Commissioner of Internal Revenue, Respondent
Munson v. Commissioner
Docket No. 85155
United States Tax Court
36 T.C. 953; 1961 U.S. Tax Ct. LEXIS 85;
August 31, 1961, Filed
Decision will be entered for the petitioners.
Held, cost-of-living allowances received by petitioner while a United States Attorney in Alaska are exempt from taxation under section 912, I.R.C. 1954.
Theodore E. Munson, pro se.
John P. Graham, Esq., for the respondent.
Tietjens, Judge.
TIETJENS
OPINION.
The Commissioner determined deficiencies in income tax of petitioners in the amounts…
2Cases cited3 opinions
- Commissioner v. ConnellySupreme Court of the United States · 1949
- Barnett v. United StatesDistrict Court, D. Hawaii · 1959
- Munson v. CommissionerUnited States Tax Court · 1961