George Slaff v. Commissioner of Internal Revenue

In this case the court is asked to review a decision of the Tax Court adverse to the taxpayer.

The uncontroverted facts are summarized as follows: For reasons of physical disability, petitioner, an individual, was classified by his draft board 4-F and refused entrance into three branches of the Armed Services in which he sought to enlist. Petitioner applied for overseas service with the American Red Cross (hereinafter called “Red Cross”) and in June or July, 1942, was employed by that organization. He received a leave of absence from the Federal Power Commission with whom he held the position of principal attorney. He made a complete disposition of the real property he owned in the United States and gave up his apartment in Washington, D. C., which was the only permanent abode or residence he had maintained up to that timé in the United States.

Having applied for and received an American passport in September, 1942, he was ordered by the Red Cross to England. He flew there as a civilian passenger on a civilian airline.

From October, 1942 to December, 1944, petitioner was stationed in various countries in Europe, serving in several capacities for the American Red Cross.

In…