FITZERALD v. COMMISSIONER
United States Board of Tax Appeals
It appearing that the Albany Port District Commission was established by the State of New York to serve the broad purpose of developing an integral link in a transportation project of national significance and was given powers and duties which in their nature were such as can be exercised only by an arm of the government, including the fixing of rates and the determination of deficits which are made up by taxation, the making of orders binding on municipal corporations,…
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It appearing that the Albany Port District Commission was established by the State of New York to serve the broad purpose of developing an integral link in a transportation project of national significance and was given powers and duties which in their nature were such as can be exercised only by an arm of the government, including the fixing of rates and the determination of deficits which are made up by taxation, the making of orders binding on municipal corporations, corporations and individuals for the violation of which orders penalties are provided and other comparable powers: Held,…
1Opinion of the Court
OPINION.
Van Fossan:
These proceedings were brought to redetermine deficiencies of $311.85 for 1929 as to Fitzgerald and of $471.89 for 1930 as to Ten Eyck.
The sole issue is whether or not the salaries of the petitioners, as members of the Albany Port District Commission, are exempt from Federal income tax by reason of its having been received for services in connection with the exercise of an essential governmental function.
On March 25, 1925, the Legislature o,f the State of New York created a public corporation having perpetual existence, known as the Albany Port District (hereinafter called…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Collector v. DaySupreme Court of the United States · 1871
- United States v. Railroad Co.Supreme Court of the United States · 1873
- Ambrosini v. United StatesSupreme Court of the United States · 1902
- Moisseiff v. CommissionerUnited States Board of Tax Appeals · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- FITZERALD v. COMMISSIONERUnited States Board of Tax Appeals · 1934
- Platt v. CommissionerUnited States Board of Tax Appeals · 1937
- Wait v. CommissionerUnited States Board of Tax Appeals · 1937