Stocke v. Department of Taxation

The material facts on this appeal are as follows : Since 1927 the appellant, Oswald A. Stocke, has been a resident of Minneapolis, Minnesota, and employed as estimator and general office manager by Maurice Schumacher, a general contractor of that city. Appellant’s monthly salary was ,$400 until it was reduced to $350 in 1933, and in lieu of the difference between these amounts Schumacher agreed to pay appellant as additional salary ten per cent of the profits made by Schumacher upon his construction work outside of' Minneapolis, and in 1934 he increased that percentage to fifteen per cent.…