Evening star., 1925-04-19
ARMY.

y
favorable opinion handed down by the
Court of Claims of the United States
Monday in which 1t was decided that
communication of quarters should not
be included in the income return OF
an officer. This opinion, which is
known to the services as the Clifford
Jones income tax test case, will, iT
the event that 1t is sustained by the
higher courts to which it is stated
on authority the Government will ap
peal, will in the aggregate amount IL
was rendered by Judge Graham and
was concurred in by Judges Hay
Downey and Campbell.
The history of the law governing
the Communication of quarters for the
Army was given in great detail by
the court, which pointed out that the
payment of this was necessary in
order to maintain military efficiency
As officers and enlisted men are com
PEELED to reside at or near Army posts
the court took the position that the
allowance for communication of quar-.
ters was not recognized as compenSa
ton but was viewed more in the ma.
ture OF a reimbursement for those
members of the military establish
ment.
The credit for pushing this case
through to a favorable conclusion in
the Court of Claims belongs to the
finance department. When this queS-
ton of income tax was presented to
Maj. Gen. KenZie w. Walker, chief
of finance, in the form of a very able
study of Col. William II. Graham,
j. a. G. D., made separate from his
official duties, the chief of finance au-
thoriZed Col. F. w. Coleman, assistant
chief of finance, to proceed with the
case in the personal interest of all
officers of the Army. The case was
started in March of 1924, and, due to
the friendly cooperation of the In
ternal Revenue Bureau, was pushed
more quickly through the regular
court channels than obtains usually
in such cases. Credit also belongs to
Capt. William p. Montgomery, ]. A.
G. D., now on duty at 9th Corps Area
headquarters, who rendered valuable
assistance in the case.
A striking parallel was drawn by
the court with the Attorney General
and his corps Of assistants with that
of the officers and quarters for the
Army. 1t was inferred that if the
allowance for Communication of quar-.
ters is to be included in an officer
income tax return, that upon the
rendition by the Attorney General
likewise include the rent which the
Government pays for his office.
In concluding its opinion, the court
said:
THE public quarters of the officer
is his Office as we'll as his temporary
home. 1t is not, as well said in the
case of Tenant VS.. Smith, supra,
what is paid out, but what comes in,
that constitutes income. 1t is indeed
far from impressive that where an
employer, in the course of the pro-
motion and efficiency of the enter
prise in which he is engaged, must
of necessity provide the indispensable
facilities for the successful prosecu-
ton OF the same, because perchance
an employe in the not to be avoided
course of his duties may be in a
position to avoid an expense which
in a different character of service he
might be obliged to incur, that there
fore the use of the facility constitutes
income. In any event, the contention
Is without merit. Situations must he
faced as they exist; rights are not to
be determined upon a Hypothetical
basis in the face of facts. The Army
officer may not provide himself with
his own quarters. No such regula.
tion of law has ever prevailed. Con
gress has never accorded the priv
ileSe, the provision for Communication
emphasizes the fact. On the con-
trary, the Government furnishes the
quarters as a part of the military
establishment itself.
From what has been said, we be-
lieve the plaintiff is entitled ID judg-
ment for the amount claimed. IL is
so ordered"
nf bn
Military Academy, it is stated, will
be affected by the decision in the
Noce case, pertaining to cadet service
at the Academy for longevity pur,
poses, which will be argued in the
United States Supreme Court, begin
ming April 20. The six classes arc
Class of 1917, which graduated in
1917; class of 1918, which graduated
in August, 1917; class of 1917, which
graduated in June, 1918; class of 1920,
which graduated in November, JglS;
class of 1921, which graduated in No
Vember, 1918, and the class of 1922,
which graduated in July, 1920.
As the act of May 28, 1924, is not
retroactive, which took away from
officers credit for service in the Mill
tary Academy, it is not applicable TO
these classes. Under normal condi-
tions the same general principles
would be applicable to graduates from
the Naval Academy, and, as it is
pointed out by officers interested in
the case, the Noce case should I've
q test of the points of law involved
for the Naval Academy as we'll as for
the West Pointers.
According to the present plans,
Maj. Gen. Robert H. Allen, the new
oh Of inf NJ l.;
visit to the Infantry School at Fort
Benning, Ga, about May "a. remain
ing at the Benning institution until
after graduation.
War Department orders were is
sued this week detailing Col. Frank
S. Cocheu, Infantry, who is at present
chief of staff of the Sd Corps Area,
Baltimore, Md, as the next assistant
commandant of the Infantry School.
He will relieve Brig. Gen. Alfred w.
Bjornstad, subsequent to his appoint
ment as general officer. Word has
been received that Col. Cocheu has
already been relieved from his duties
at Sd Corps Area headquarters, and
that upon his arrival at Fort Benning
which will be about June 80, he will
Immediately assume the Office and
duties of assistant commandant of
the school.
Beginning about May 1, Col. John
T. Axton, chief of chaplains, will leave
Washington for visits of inspection
of the various posts and stations, to
inspect the activities of the chaplains
on duty at points included in his itin-
erary, and to hold conferences of Re
serve and National Guard chaplains
residing in the vicinity of the posts
visited He is making this inspection
trip primarily for the purpose of ac-
quainting himself with the latest de-
velopments and problems in this
branch of the service, as the last Off