Cochrane v. Commissioner
United States Board of Tax Appeals
The compensation in the form of fees received by the petitioner as master in chancery of the Superior Court of Cook County, Illinois, a statutory office, is not includable in gross income subject to the Federal income tax.
1Opinion of the Court
DAVID K. COCHRANE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Cochrane v. Commissioner
Docket No. 60428.
United States Board of Tax Appeals
26 B.T.A. 1167; 1932 BTA LEXIS 1181;
October 11, 1932, Promulgated
The compensation in the form of fees received by the petitioner as master in chancery of the Superior Court of Cook County, Illinois, a statutory office, is not includable in gross income subject to the Federal income tax.
E. Barrett Prettyman, Esq., for the petitioner.
C. A. Ray, Esq., for the respondent.
SMITH
OPINION.
SMITH: The only question for our determination in this…
2Cases cited1 opinion
- Cochrane v. CommissionerUnited States Board of Tax Appeals · 1932