Cochrane v. Commissioner
United States Board of Tax Appeals
The compensation in the form of fees received by the petitioner as master in chancery of the Superior Court of Cook County, Illinois, a statutory office, is not includable in gross income subject to the Federal income tax.
1Opinion of the Court
OPINION.
Smith :
The only question for our determination in this proceeding is whether the fees received by the petitioner in 1930 as master in chancery of the Superior Court of Cook County, Illinois, are in-.eludable in his gross income and subject to the Federal income tax. The material facts are stipulated.
The petitioner was first appointed a master in chancery of the Superior Court of Cook County, Illinois, in 1916, to fill a vacancy and was reappointed by the court for succeeding statutory terms of two years, the first of which commenced on December 1, 1917, and the last on December…
2Cases cited12 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- United States v. HartwellSupreme Court of the United States · 1868
- South Carolina v. United StatesSupreme Court of the United States · 1905
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Saxe v. AndersonDistrict Court, S.D. New York · 1937
- REID v. COMMISSIONERUnited States Board of Tax Appeals · 1933
- Wright v. CommissionerUnited States Board of Tax Appeals · 1934
- Cochrane v. CommissionerUnited States Board of Tax Appeals · 1932
- Pease v. CommissionerUnited States Board of Tax Appeals · 1934
1 more not listed; retrieve them via the Exa API.