Livezey v. Commissioner

F. M. LIVEZEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Livezey v. Commissioner

Docket No. 20440.

United States Board of Tax Appeals

15 B.T.A. 806; 1929 BTA LEXIS 2786;

March 12, 1929, Promulgated

STATE EMPLOYEE - COMPENSATION. - Petitioner held to be an employee of the State of West Virginia and his income from services performed for that State held to be exempt from Federal income tax.

F. M. Livezey, Esq., pro se.

J. E. Marshall, Esq., for the respondent.

MILLIKEN

The Commissioner determined a deficiency in income tax for the calendar year 1923 of $355.09. The petitioner filed his…