Medalie v. Commissioner

MANTON, Circuit Judge.

This petition involves a deficiency in income tax for the year 1928. Petitioner was designated a Special Assistant Attorney General to conduct an inquiry, and later presented evidence to the grand jury of Albany county, N. Y., which resulted in an indictment. Pie tried the person under the indictment as Special Assistant Attorney General, duly designated, and obtained the conviction of a public office holder. He was allowed compensation, which was paid by Albany county, a political subdivision of the state of New York.

The petitioner was a practicing lawyer in New York…