SMITH, District Judge.
This is an action to recover income taxes allegedly overpaid for the year 1943. Timely claim for refund was filed and suit seasonably brought.
The question is whether payment by the state pursuant to special act to reimburse a state employe for legal expenses incurred in successfully defending himself against charges of incompetence in office is taxable income as "compensation for personal services" or exempt from taxation as a gift...
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