Jones v. Commissioner
United States Board of Tax Appeals
Held that petitioner was neither an officer nor an employee of a political subdivision of the State of Texas nor was he such a governmental instrumentality as to render his compensation therefrom for services performed under a contract exempt from tax.
1Opinion of the Court
HOUSTON JONES, PETITIONER, v.. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Jones v. Commissioner
Docket No. 18761.
United States Board of Tax Appeals
16 B.T.A. 1208; 1929 BTA LEXIS 2425;
June 28, 1929, Promulgated
Held that petitioner was neither an officer nor an employee of a political subdivision of the State of Texas nor was he such a governmental instrumentality as to render his compensation therefrom for services performed under a contract exempt from tax.
Camden R. McAtee, Esq., for the petitioner.
E. W. Shinn, Esq., and E. M. Niess, Esq., for the respondent.
TRAMMELL
This is a proceeding for…
2Cases cited5 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Central Pacific Railroad v. CaliforniaSupreme Court of the United States · 1896
- J. C. Engleman Land Co. v. Donna Irr. Dist. No. 1Court of Appeals of Texas · 1919
- Peyton Creek Irr. Dist. v. WhiteCourt of Appeals of Texas · 1921
- Jones v. CommissionerUnited States Board of Tax Appeals · 1929