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MAGNESS v. COMMISSIONER OF INTERNAL REVENUE

No. 16430.

247 F.2d 740 (1957)

Harold Brannon MAGNESS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied September 30, 1957.

Attorney(s) appearing for the Case

Jas. W. Arnold, Athens, Ga., Robert L. Russell, Jr., Russell & Russell, Winder, Ga., for petitioner.

C. Guy Tadlock, Lee A. Jackson, Ellis N. Slack, A. F. Prescott, Karl Schmeidler, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, John Potts Barnes, Chief Counsel Int. Rev. Service, Vernon F. Weekley, Sp. Atty., Int. Rev. Service, Washington, D. C., for respondent.

Before RIVES and CAMERON, Circuit Judges, and DAWKINS, Sr., District Judge.

RIVES, Circuit Judge.

This petition for review of a Tax Court decision1 concerns the taxability as income of subsistence money received in lieu of meals during the year 1952 by a Georgia Highway Patrolman. His salary that year amounted to $2,152.50, while his subsistence payments came to $1,647.00.

The uniformed division of the Georgia Highway Patrol was organized on a military pattern by its first Director, Captain Carter, a former...

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