District Court, D. Idaho January 5, 1952, No. 2798 (Meso v. Viley)

CLARK, District Judge.

This action arises under U.S.C. Title 26, § 116(a), Sec. 116(a), Internal Revenue Code.

*174Tire plaintiff is a citizen of the State of Idaho and he brings this action against the Defendant and for a cause of action alleges; that he, the Plaintiff, on the tenth day of December, 1946, entered into a contract of employment with Morrison-Knudsen Afghanistan, Inc.