Commissioner v. Lamb

This is an appeal from the decision of the Board of Tax Appeals holding that the salary of the respondent as secretary of the board of park commissioners of the City and County of San Francisco, Cal., is exempt fom taxation by the government of the United States because it was money paid by a political subdivision of the state to an employe engaged in essential government functions of the City and County of San Francisco. The Board of Tax Appeals based its decision upon the holding of the Circuit Court of Appeals for the First Circuit in Commissioner v. Sherman, 69 F.(2d) 755, 759, wherein it…