United States v. Butler
Court of Appeals for the Fifth Circuit
1ConcurrenceHutcheson, Circuit Judge
That appellee was an employee of Duval county as to the regular routine work cov*54ered by and performed under tbe resolution of tbe board of county commissioners fixing tbe salary of the county attorney, and that his regular monthly compensation for the duties of such employment was exempt from taxation as moneys received as such employee, I think there can be no doubt.
In law the word “employee” is chameleon-like; it takes color and meaning not only from the words with which it is associated, but from the subject-matter with which the statute or order in which it is found is concerned. 15 Cyc.…
2Cases cited27 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- Shannon v. Western Indemnity Co.Texas Commission of Appeals · 1924
- Burnap v. United StatesSupreme Court of the United States · 1920
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