Ogden v. Commissioner
United States Board of Tax Appeals
Pursuant to statute, petitioner was appointed by the Superior Court of Massachusetts as auditor in certain proceedings therein pending. Held, that he was not an independent contractor, but was an officer or employee of the Commonwealth, or a political subdivision thereof, an instrumentality of the Commonwealth, engaged in administering or executing its governmental functions and that his compensation as such is exempt from Federal taxation.
1Opinion of the Court
HUGH W. OGDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ogden v. Commissioner
Docket No. 23943.
United States Board of Tax Appeals
24 B.T.A. 1239; 1931 BTA LEXIS 1524;
December 22, 1931, Promulgated
Pursuant to statute, petitioner was appointed by the Superior Court of Massachusetts as auditor in certain proceedings therein pending. Held, that he was not an independent contractor, but was an officer or employee of the Commonwealth, or a political subdivision thereof, an instrumentality of the Commonwealth, engaged in administering or executing its governmental functions and that…
2Cases cited10 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- United States v. HartwellSupreme Court of the United States · 1868
- Auffmordt v. HeddenSupreme Court of the United States · 1890
- United States v. WeitzelSupreme Court of the United States · 1918
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