Commissioner of Internal Revenue v. Sherman

WILSON, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals, holding that the salary of the superintendent of public parks in the city of New Bedford in the commonwealth of Massachusetts was not subject to an income tax for the taxable year 1929.

In 1882 the Massachusetts Legislature passed an act authorizing each town and city in that commonwealth by a majority vote to create a board of park commissioners, with authority to locate public parks within its limits by taking land in fee by eminent domain, or by purchase, gift, devise, or otherwise; to lay out and improve…