Legal Opinion
Pickett v. United States
Court of Appeals for the Eighth Circuit
Decided December 27, 1938No. 11229PublishedCited by 3 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
James F. Pickett, the plaintiff in the court below, is an attorney who was employed by the Collector of the Revenue for Jackson County, Missouri, to collect delinquent taxes. He appeals from a judgment against him holding that the fees received for this work were subject to federal income tax.
It appears that appellant acted'as attorney for the Collector of Jackson County during the years 1932 and 1933, pursuant to a written agreement which provided that the collector, “in accordance with and by virtue of Section 9952, R.S.Missouri 1929, as amended [Mo.St.Ann. § 9952,…
2Cases cited22 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Willcutts v. BunnSupreme Court of the United States · 1931
- Lucas v. ReedSupreme Court of the United States · 1930
- Helvering v. TherrellSupreme Court of the United States · 1938
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3Cited by3 opinions
- Lohman v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
- Meigs v. United StatesCourt of Appeals for the First Circuit · 1940
- Commissioner v. ChurchCourt of Appeals for the Third Circuit · 1939