Legal Opinion
Commissioner of Internal Revenue v. Modjeski
Court of Appeals for the Second Circuit
Decided February 4, 1935No. 10PublishedCited by 14 opinions
1Opinion of the Court
MANTON, Circuit Judge.
This petition to review seeks a determination of whether respondent’s salary of $5,000 annually received from the Delaware River Joint Commission for 1927 is exempt from federal income tax.
The commission was created by the Legislatures of Pennsylvania and New Jersey (Penn. P. L. 814, approved July 9, 1919, as amended [36 PS §§ 3421 and note 3422 et seq.J ; chapter 69 of the Laws of New Jersey 1919, p. 120 [Comp. St. Supp. 1924, § *216 — 37 et seq.J) ; section 8 as amended by P. L. 1926, p. 89 (Comp. St. Supp. 1930, § *216 — 44) as a joint commission for building a bridge across…
2Cases cited13 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Singer Manufacturing Co. v. RahnSupreme Court of the United States · 1889
- Helvering v. PowersSupreme Court of the United States · 1934
- Casement v. BrownSupreme Court of the United States · 1893
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Standard Oil Co. of Louisiana v. FontenotSupreme Court of Louisiana · 1941
- Commissioner of Internal Revenue v. Ten EyckCourt of Appeals for the Second Circuit · 1935
- Buckner v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Childers v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
- Helvering v. CurrenCourt of Appeals for the Second Circuit · 1937
9 more not listed; retrieve them via the Exa API.