Reed v. Commissioner of Internal Revenue

BUFFINGTON, Circuit Judge.

In its general appropriation act of 1919 for the two fiscal years beginning June 1, 1919, the commonwealth of Pennsylvania set apart certain funds for “the services and expenses of attorneys to be employed to assist in cases and the prosecution of claims in which the commonwealth is interested.” Appropriation Acts Pa. 1919, No. 42A, p. 39.

In pursuance thereof the Attorney General of Pennsylvania, by telegram of December 1, 1920, employed David A. Reed, an attorney at law and the taxpayer in this ease, in these words: “I have designated you as special counsel to…