Emerson v. Commissioner
United States Board of Tax Appeals
1. A township attorney appointed to a statutory office pursuant to statute, held an officer of the township. 2. Compensation by both retainer and fees were received as an officer of the township and although fees were approved by township committee retroactively there was no statutory requirement that compensation be fixed in advance. Held, all compensation exempt from taxation since it was received for performance of ordinary duties of a township attorney.
1Opinion of the Court
SIGURD A. EMERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Emerson v. Commissioner
Docket Nos. 77307, 77309.
United States Board of Tax Appeals
35 B.T.A. 901; 1937 BTA LEXIS 821;
April 20, 1937, Promulgated
1. A township attorney appointed to a statutory office pursuant to statute, held an officer of the township.
2. Compensation by both retainer and fees were received as an officer of the township and although fees were approved by township committee retroactively there was no statutory requirement that compensation be fixed in advance. Held, all compensation exempt from…
2Cases cited6 opinions
- Iba v. CommissionerUnited States Board of Tax Appeals · 1930
- Potter v. Township of UnionSupreme Court of New Jersey · 1917
- Smathers v. Board of Freeholders, Atlantic Co.Supreme Court of New Jersey · 1934
- Stevens v. CommissionerUnited States Board of Tax Appeals · 1935
- Emerson v. CommissionerUnited States Board of Tax Appeals · 1937
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