Hyslope v. Commissioner
United States Tax Court
In 1949, Charles H. Hyslope received a salary of $ 2,475 as a State Police Trooper for the State of Indiana. He received an additional sum of $ 842 from the State as reimbursement for various expenses incurred by him, including $ 545 representing reimbursement for meals purchased during hours of official duty.
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In 1949, Charles H. Hyslope received a salary of $ 2,475 as a State Police Trooper for the State of Indiana. He received an additional sum of $ 842 from the State as reimbursement for various expenses incurred by him, including $ 545 representing reimbursement for meals purchased during hours of official duty. Petitioner's home was within 20 miles of the most distant point of duty in the area of the State to which he was assigned. 1. Held, the sum of $ 842 was properly included by petitioner in gross income in his return for 1949; 2. Held, further, the sum of $ 545 of such amount was a…
1Opinion of the Court
OPINION.
Rice, Judge:
Having originally included the $842 reimbursed to him by the State of Indiana in gross income on his return for 1949, petitioner now argues that such sum should not have been so included within the meaning of section 22 (a) of the Code. In support of his argument, he relies on Clifford Jones v. United States, 60 Ct. Cl. 552 (1925). That case was specifically distinguished by this Court in Gunnar Van Rosen, 17 T. C. 834 (1951) wherein we said at pages 839-40:
while the Jones case is authority for the exclusion from gross income by military personnel of cash allowances made…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Drill v. CommissionerUnited States Tax Court · 1947
- Osteen v. CommissionerUnited States Tax Court · 1950
- Waters v. CommissionerUnited States Tax Court · 1949
- Jones v. United StatesUnited States Court of Claims · 1925
3 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Courtney v. CommissionerUnited States Tax Court · 1959
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. GarnerCourt of Appeals for the Fifth Circuit · 1963
27 more not listed; retrieve them via the Exa API.