Strauss v. Commissioner
United States Board of Tax Appeals
The petitioner, Joseph B. Strauss, was employed in 1933 and 1934 as engineer for the Golden Gate Bridge and Highway District of California under an employment contract, receiving as compensation for his services a fee based on the cost of construction of the Golden Gate Bridge. Held, that the petitioner was an independent contractor and that such compensation is not immune from Federal income tax.
1Opinion of the Court
JOSEPH B. STRAUSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ANNETTE STRAUSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Strauss v. Commissioner
Docket Nos. 81902, 82498.
United States Board of Tax Appeals
35 B.T.A. 673; 1937 BTA LEXIS 846;
March 12, 1937, Promulgated
The petitioner, Joseph B. Strauss, was employed in 1933 and 1934 as engineer for the Golden Gate Bridge and Highway District of California under an employment contract, receiving as compensation for his services a fee based on the cost of construction of the Golden Gate Bridge. Held, that the…
2Cases cited13 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- United States v. HartwellSupreme Court of the United States · 1868
- United States v. GermaineSupreme Court of the United States · 1879
- Hall v. WisconsinSupreme Court of the United States · 1880
- United States v. MauriceU.S. Circuit Court for the District of Virginia · 1823
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