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McNAIR v. COMMISSIONER OF INTERNAL REVENUE

No. 7459.

250 F.2d 147 (1957)

Frederick V. McNAIR and Agnes D. McNair, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided November 8, 1957.

Attorney(s) appearing for the Case

J. Benjamin Simmons (Harry L. Horton, Washington, D. C., on brief), for petitioners.

Kenneth E. Levin, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., on brief), for respondent.

Before PARKER, Chief Judge, HAYNSWORTH, Circuit Judge, and THOMPSON, District Judge.

PARKER, Chief Judge.

This is a petition to review a decision of the Tax Court which denied tax exempt status to the pay allowance of Captain Frederick V. McNair of the United States Navy for the years 1948 to 1953 inclusive. The taxpayer contends that he was retired from active service because of disability and that his pay allowance is exempt from taxation for that reason under the provisions of section 22(b) of the Internal...

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