Denman v. Commissioner
United States Board of Tax Appeals
The trustees of a municipally owned waterworks system do not exercise an essential governmental function in supplying water to the inhabitants of the proprietary city or to the city for its own uses.
1Opinion of the Court
OPINION.
Lansdon :
The respondent has asserted deficiencies in income tax for the years 1925, 1926 and 1927, in the respective amounts of $68.33, $128.94 and $775.18. The only issue is whether all or any part of the petitioner’s salary as a manager of the municipally owned waterworks of the City of Des Moines is exempt from Federal income tax. The two proceedings were duly consolidated for hearing.
Petitioner is an individual residing in Des Moines, Iowa, where he is the manager of the municipally owned and operated waterworks of that city. In each of the years here involved he received an…
2Cases cited5 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- City of Winona v. BotzetCourt of Appeals for the Eighth Circuit · 1909
3Cited by6 opinions
- Halsey v. CommissionerUnited States Board of Tax Appeals · 1933
- Miller v. CommissionerUnited States Board of Tax Appeals · 1933
- Citizens Water Works, Inc. v. CommissionerUnited States Board of Tax Appeals · 1935
- Denman v. CommissionerUnited States Board of Tax Appeals · 1932
- Halsey v. CommissionerUnited States Board of Tax Appeals · 1933
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