Stevens v. Commissioner
United States Board of Tax Appeals
Where, under state law and court decisions, an officer of a municipality is not legally entitled to receive compensation in excess of a definitely fixed sum and where no showing is made as to the degree of direction and control exercised by the village board, held, compensation in excess of the fixed monthly compensation is not exempt from Federal taxation as compensation of an officer or employee of a political subdivision.
1Opinion of the Court
OPINION.
McMahon :
This is a proceeding for the redetermination of an asserted deficiency in income tax in the amount of $233.99 for the year 1926.
The only issue raised herein is whether the respondent erred in determining that the amount of $1,119.61 was not received by the petitioner in 1926 as compensation'for services rendered as ah'officer or employee of the village of La Grange, Illinois, in the exercise of essential- governmental functions and therefore is subject- to income tax.
The petitioner is, and since 1913 has been, a resident -of the village of La Grange, Cook County, Illinois.…
2Cases cited5 opinions
- Lucas v. ReedSupreme Court of the United States · 1930
- Lucas v. HowardSupreme Court of the United States · 1929
- Koons v. RichardsonAppellate Court of Illinois · 1923
- McGovney v. Village of Melrose ParkAppellate Court of Illinois · 1908
- Koons v. City of Mount VernonAppellate Court of Illinois · 1924
3Cited by3 opinions
- Emerson v. CommissionerUnited States Board of Tax Appeals · 1937
- Hall v. CommissionerUnited States Board of Tax Appeals · 1936
- Stevens v. CommissionerUnited States Board of Tax Appeals · 1935