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COMMISSIONER v. CONNELLY

No. 57.

338 U.S. 258 (1949)

COMMISSIONER OF INTERNAL REVENUE v. CONNELLY ET UX.

Supreme Court of United States.

Decided November 7, 1949.

Attorney(s) appearing for the Case

Ellis N. Slack argued the cause for petitioner. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Lee A. Jackson and Irving I. Axelrad.

Caesar L. Aiello argued the cause for respondents. With him on the brief was A. Murray Preston.

MR. JUSTICE MINTON delivered the opinion of the Court.

The question we have here is whether respondent William I. Connelly, hereafter referred to as the taxpayer, is entitled to the $1,500 exclusion from gross income provided by § 22 (b) (13) (A) of the Internal Revenue Code.1 The taxpayer claimed this additional allowance for the taxable years 1943 and 1944. The Commissioner disallowed the...

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