Roberts v. Commissioner
United States Board of Tax Appeals
Under the facts of this case, held, that petitioner was not an "officer or employee" of the State of Georgia or political subdivision thereof, and that the compensation received by him, under certain contracts for the collection of delinquent taxes is not exempt from taxation under section 1211 of the Revenue Act of 1926.
1Opinion of the Court
J. F. ROBERTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Roberts v. Commissioner
Docket No. 12248.
United States Board of Tax Appeals
13 B.T.A. 438; 1928 BTA LEXIS 3250;
September 20, 1928, Promulgated
Under the facts of this case, held, that petitioner was not an "officer or employee" of the State of Georgia or political subdivision thereof, and that the compensation received by him, under certain contracts for the collection of delinquent taxes is not exempt from taxation under section 1211 of the Revenue Act of 1926.
D. J. Gantt, Esq., and Levi O'Steen, Esq., for the petitioner.
2Cases cited1 opinion
- Roberts v. CommissionerUnited States Board of Tax Appeals · 1928