Davie v. Commissioner
United States Board of Tax Appeals
EXEMPT INCOME - EMPLOYEES OF A STATE OR POLITICAL SUBDIVISION. Attorneys representing the superintendent of banks of the State of Georgia in legal matters pertaining to insolvent banks, under a contract prescribing minimum and maximum retainer fees for each insolvent bank handled plus commissions paid for collecting debts due the banks, were not employees within the law exempting compensation paid to an officer or employee of the state or political subdivision thereof.
1Opinion of the Court
CARL NEWMAN DAVIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ORVILLE A. PARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
CHARLES SIMPSON REID, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Davie v. Commissioner
Docket Nos. 48980, 48982, 48983, 51460, 62995.
United States Board of Tax Appeals
26 B.T.A. 1007; 1932 BTA LEXIS 1209;
September 16, 1932, Promulgated
EXEMPT INCOME - EMPLOYEES OF A STATE OR POLITICAL SUBDIVISION. Attorneys representing the superintendent of banks of the State of Georgia in legal matters pertaining to insolvent banks, under a…
2Cases cited1 opinion
- Davie v. CommissionerUnited States Board of Tax Appeals · 1932