Niles v. Commissioner
United States Board of Tax Appeals
Salary of a professor in the law school of the University of Maryland is aot exempt from tax.
1Opinion of the Court
*951OPINION.
MtjRdock :
The Revenue Acts of 1924 and 1926 provide in section 218(a) that the term “gross income” includes income derived from salaries, wages or compensation for personal service of whatever kind and in whatever form paid. Prior revenue acts contain a similar provision in almost identical language. However, there was a provision in each of the income-tax acts prior to the 1918 Act which excluded from tax “the compensation of all officers and employees of a State or any political subdivision thereof except when such compensation is paid by the United States Government.” But,…
2Cases cited16 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Collector v. DaySupreme Court of the United States · 1871
- Veazie Bank v. FennoSupreme Court of the United States · 1869
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Wood v. CommissionerUnited States Board of Tax Appeals · 1934
- Niles v. CommissionerUnited States Board of Tax Appeals · 1930
- Sappington v. CommissionerUnited States Board of Tax Appeals · 1932
- Wood v. CommissionerUnited States Board of Tax Appeals · 1934