Legal Opinion
Robert H. Saunders v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 22, 1954No. 11291_1PublishedCited by 47 opinions
1Opinion of the Court
BIGGS, Chief Judge.
The taxpayer and petitioner, Saunders, since 1947 has been a trooper of the New Jersey State Police. A brochure, sent by the State of New Jersey to prospective applicants for employment as troopers, contains the following statement: “Your salary[:] While in training as a recruit, you receive $200 per month. Following graduation you advance to the annual minimum salary of a trooper, which is $3,b80 plus maintenance. Annual increments of $180 are granted until you receive a maximum salary of $4,380 plus maintenance.” (Emphasis added.) Having been accepted as a recruit, the…
2Cases cited5 opinions
- United States v. PelzerSupreme Court of the United States · 1941
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
- Jones v. United StatesUnited States Court of Claims · 1925
- Hyslope v. CommissionerUnited States Tax Court · 1953
- Van Rosen v. CommissionerUnited States Tax Court · 1951
3Cited by47 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Weinberg v. CommissionerUnited States Tax Court · 1975
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Coombs v. CommissionerUnited States Tax Court · 1976
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