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.