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Commissioner v. Connelly, 338 U.S. 258 (1949)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Commissioner v. Connelly, 338 U.S. 258 (1949)
Commissioner of Internal Revenue v. Connelly No. 57 Argued October 21, 1949 Decided November 7, 1949 338 U.S. 258
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE DISTRICT OF COLUMBIA CIRCUIT
Syllabus
A civil service employee of the Coast Guard who was enrolled temporarily during the war as an officer in the Coast Guard Reserve under the Coast Guard Auxiliary and Reserve Act, 14 U.S.C. § 307, but who served without compensation other than that of his civilian position and who performed after enrollment duties identical with those he had previously performed, is not entitled to the $1,500 exclusion from gross income provided by § 22(b)(13)(A) of the Internal Revenue Code in the case of compensation received "for active service as a commissioned officer" in the military or naval forces. Pp. 258-262.
84 U.S.App.D.C. 260, 172 F.2d 877, reversed.
The Tax Court sustained the Commissioner of Internal Revenue’s disallowance of a claim by a taxpayer for exclusion of $1,500 from gross income provided by § 22(b)(13)(A) of the Internal Revenue Code. 8 T.C. 848. The Court of Appeals reversed. 84 U.S.App.D.C. 260, 172 F.2d 877. This Court granted certiorari. 337 U.S. 924. Reversed, p. 262.
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Chicago:
U.S. Supreme Court, "Syllabus," Commissioner v. Connelly, 338 U.S. 258 (1949) in 338 U.S. 258 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=ZSZH1WKMKCSYSBK.
MLA:
U.S. Supreme Court. "Syllabus." Commissioner v. Connelly, 338 U.S. 258 (1949), in 338 U.S. 258, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=ZSZH1WKMKCSYSBK.
Harvard:
U.S. Supreme Court, 'Syllabus' in Commissioner v. Connelly, 338 U.S. 258 (1949). cited in 1949, 338 U.S. 258. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=ZSZH1WKMKCSYSBK.
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