Legal Opinion
Bruinooge v. United States
United States Court of Claims
Decided February 23, 1977No. 443-75PublishedCited by 14 opinions
1Opinion of the CourtNichols, Judge
These cross-motions for summary judgment present no triable issue of relevant fact. Plaintiff, formerly a captain in the United States Air Force, challenges the constitutionality of section 112 of the Internal Revenue Code of 1954, which excludes from the gross income of enlisted personnel and warrant officers all of the military compensation they earn in a combat zone, but limits the commissioned officers’ exclusion to $500 per month. For part of both 1972 and 1973, plaintiff served in Vietnam, designated a combat zone for the purposes of section 112 in Executive Order 11216, 3 C.F.R. 301…
2Cases cited10 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Bolling v. SharpeSupreme Court of the United States · 1954
- Craig v. BorenSupreme Court of the United States · 1976
- Frontiero v. RichardsonSupreme Court of the United States · 1973
- Johnson v. RobisonSupreme Court of the United States · 1974
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Puglisi v. United StatesUnited States Court of Claims · 1977
- Black v. CommissionerUnited States Tax Court · 1977
- Earnest v. United StatesUnited States Court of Federal Claims · 1995
- First National Bank v. United StatesUnited States Court of Claims · 1978
- Burke Mountain Academy, Inc., Appellant-Plaintiff v. United States of America, Appellee-DefendantCourt of Appeals for the Second Circuit · 1983
9 more not listed; retrieve them via the Exa API.