Pease v. Commissioner
United States Board of Tax Appeals
Petitioner, "appointed and employed" as engineer by eight villages and one city in Ohio; compensated on a basis of percentage of cost of construction projects; furnishing, at his own expense, supplies, equipment, and necessary assistants, was not an officer of these municipalities but an independent contractor, and his earnings are subject to tax.
1Opinion of the Court
F. A. PEASE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Pease v. Commissioner
Docket Nos. 50283, 50889, 65238, 66847.
United States Board of Tax Appeals
30 B.T.A. 17; 1934 BTA LEXIS 1389;
March 6, 1934, Promulgated
Petitioner, "appointed and employed" as engineer by eight villages and one city in Ohio; compensated on a basis of percentage of cost of construction projects; furnishing, at his own expense, supplies, equipment, and necessary assistants, was not an officer of these municipalities but an independent contractor, and his earnings are subject to tax.
John Enrietto, Esq.,…
2Cases cited1 opinion
- Pease v. CommissionerUnited States Board of Tax Appeals · 1934