Brown v. Commissioner
United States Board of Tax Appeals
The petitioner, an attorney, gave up private practice to become an assistant attorney general of a State, taking charge of a criminal investigation conducted by the attorney general. Held, that his compensation is not subject to Federal income tax.
1Opinion of the Court
FREDERICK A. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Brown v. Commissioner
Docket No. 29456.
United States Board of Tax Appeals
22 B.T.A. 581; 1931 BTA LEXIS 2102;
March 5, 1931, Promulgated
The petitioner, an attorney, gave up private practice to become an assistant attorney general of a State, taking charge of a criminal investigation conducted by the attorney general. Held, that his compensation is not subject to Federal income tax.
Thomas P. Dudley, Esq., for the petitioner.
C. A. Ray, Esq., for the respondent.
PHILLIPS
The Commissioner asserted a deficiency in income…
2Cases cited1 opinion
- Brown v. CommissionerUnited States Board of Tax Appeals · 1931