Harold Brannon Magness v. Commissioner of Internal Revenue

RIVES, Circuit Judge.

This petition for review of a Tax Court decision 1 concerns the taxability as income of subsistence money received in lieu of meals during the year 1952 by a Georgia Highway Patrolman. His salary that year amounted to $2,152.50, while his subsistence payments came to $1,647.00.

The uniformed division of the Georgia Highway Patrol was organized on a military pattern by its first Director, Captain Carter, a former Captain of Calvary in the United States Army. It has followed the same general pattern until the present time. When the Patrol was first organized, its members…