DECISION ON MOTION FOR SUMMARY JUDGMENT, AS PERTAINS TO 26 U.S.C. § 265(1)
PENCE, Senior District Judge.
In 1981, Plaintiff commenced this action in this Court seeking a refund for certain income taxes paid to defendant United States for tax year 1975. As a federal employee living in Hawaii during that year, plaintiff had received a cost of living allowance ("COLA") in addition to his regular salary. Although COLA is exempt from federal income taxes...
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