Court v. Commonwealth

Code, § 58-78 (b) (6) excludes from gross income for state income tax purposes:

“Pensions received from the United States or this State on account of military or naval service in armed forces, whether such service was rendered by the recipient of the pension or by a relative by blood or marriage.”

*557Claiming an exemption under the just-quoted statute, John M. Court and Mildred E. Court, the taxpayers, filed a petition seeking relief from the assessment of additional state income taxes for the years 1961, 1962 and 1963 upon “certain monies paid to . . . John M. Court on account of Naval Service in…