Medalie v. Commissioner
United States Board of Tax Appeals
Under the Executive Law of the State of New York and the requirement of the governor pursuant thereto, the attorney-general of the state designated petitioner as a special assistant attorney-general to act in place of the district attorney of Albany County in the prosecution of certain specified offenses, which petitioner did and for which he was paid by the said county.
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Under the Executive Law of the State of New York and the requirement of the governor pursuant thereto, the attorney-general of the state designated petitioner as a special assistant attorney-general to act in place of the district attorney of Albany County in the prosecution of certain specified offenses, which petitioner did and for which he was paid by the said county. Held, petitioner was not by reason thereof a state officer, and his compensation is not exempt from Federal income tax.
1Opinion of the Court
GEORGE Z. MEDALIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Medalie v. Commissioner
Docket No. 54704.
United States Board of Tax Appeals
30 B.T.A. 1284; 1934 BTA LEXIS 1195;
July 26, 1934, Promulgated
Under the Executive Law of the State of New York and the requirement of the governor pursuant thereto, the attorney-general of the state designated petitioner as a special assistant attorney-general to act in place of the district attorney of Albany County in the prosecution of certain specified offenses, which petitioner did and for which he was paid by the said county. Held,…
2Cases cited5 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Louisville, Evansville & St. Louis Railroad v. WilsonSupreme Court of the United States · 1891
- Lucas v. ReedSupreme Court of the United States · 1930
- Rand v. CommissionerUnited States Board of Tax Appeals · 1932
- Medalie v. CommissionerUnited States Board of Tax Appeals · 1934