Strickland v. Commissioner
United States Board of Tax Appeals
1. The determination in D. F. Strickland,16 B.T.A. 419, that Strickland was an employee of a political subdivision of the State of Texas, and that the compensation received by him from the Hidalgo County Water Improvement District No. Two was exempt from taxation is not res judicata of this proceeding. 2. Fees, as receiver, under appointment by Seventy-ninth Judicial District Court of Hidalgo County, Texas, are not exempt from taxation.
1Opinion of the Court
D. F. STRICKLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
OLIVE B. STRICKLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Strickland v. Commissioner
Docket Nos. 59749, 59750.
United States Board of Tax Appeals
32 B.T.A. 804; 1935 BTA LEXIS 885;
June 21, 1935, Promulgated
1. The determination in D. F. Strickland,16 B.T.A. 419, that Strickland was an employee of a political subdivision of the State of Texas, and that the compensation received by him from the Hidalgo County Water Improvement District No. Two was exempt from taxation is not res judicata of this…
2Cases cited2 opinions
- Strickland v. CommissionerUnited States Board of Tax Appeals · 1929
- Strickland v. CommissionerUnited States Board of Tax Appeals · 1935