Brown v. Magruder

COLEMAN, District Judge.

This is a tax case, the precise question presented for determination being whether the salary of one of the plaintiffs, George Stewart Brown — -a judge of the United States Customs Court, who filed joint income tax returns for his wife, the other plaintiff, and for himself, and who, for convenience, is hereinafter referred to as “the plaintiff” — is taxable for the calendar years 1934 and 1935 under the Revenue Act of 1934, Section 22(a), Chap. 277, 48 Stat. 680, 686, 26 U.S.C.A. § 22(a), by reason of the following language therein contained: “In the case of Presidents…