MARSHALL v. UNITED STATES

No. 1749.

77 F.Supp. 182 (1948)

MARSHALL et al. v. UNITED STATES.

District Court, E. D. Louisiana, New Orleans Division.

March 31, 1948.


Attorney(s) appearing for the Case

Charles D. Marshall, of New Orleans, for plaintiffs.

Robert Weinstein, U. S. Atty., and Lansing L. Mitchell, Asst. U. S. Atty., both of New Orleans, for defendant.


BORAH, District Judge.

This is an action for the recovery of $445 paid as income taxes for the year 1945.

The sole question here presented is whether the $2116.67 received by Charles D. Marshall under the provisions of the Naval Aviation Cadet Act of 1942, 34 U.S. C.A. § 850a et seq., is excluded from gross income, as mustering-out pay, under Section 22(b) (14) of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 22(b) (14).

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