La Rochelle v. Commissioner of Internal Revenue

EVANS, Circuit Judge.

A deficiency income tax was assessed against attorney Lee LaRochelle for the year 1932, based upon sums he received for services in collecting delinquent personal property taxes for Cook County.

Petitioner asserts, and respondent denies, that the amounts thus received were exempt from Federal income tax liability because petitioner was “an officer or employee” of the State of Illinois, and the sums received were paid him in his capacity of officer or employee of Cook County, Illinois. Respondent successfully contended before the Board of Tax Appeals that LaRochelle was an…