Griffith v. Commissioner

MELVIN L. GRIFFITH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Griffith v. Commissioner

Docket No. 46358.

United States Board of Tax Appeals

31 B.T.A. 1029; 1935 BTA LEXIS 1030;

January 15, 1935, Promulgated

No office of village attorney having been created by statute or village ordinance and no showing having been made as to the degree of direction and control exercised by the village board, held, petitioner is neither officer nor employee of such village and compensation received therefrom by petitioner is not exempt from Federal taxation.

Melvin L. Griffith, Esq., pro se.

Isadore…