SAUNDERS v. COMMISSIONER OF INTERNAL REVENUE

No. 11291.

215 F.2d 768 (1954)

Robert H. SAUNDERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided September 22, 1954.


Attorney(s) appearing for the Case

Sydney A. Gutkin, Newark, N. J. (David Beck, Newark, N. J., on the brief), for petitioner.

C. Guy Tadlock, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Joseph F. Goetten, Spl. Assts. to the Atty. Gen., on the brief), for respondent.

Grover C. Richman, Jr., Atty. Gen. of New Jersey, Amicus Curiae.

Before BIGGS, Chief Judge, and MARIS and GOODRICH, Circuit Judges.


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 $3,480 plus maintenance. Annual increments of ...

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