REID v. COMMISSIONER
United States Board of Tax Appeals
The city architect of San Francisco who, in addition to his own work for the city, conducted a private practice as an architect, and who was compensated by the city upon the basis of a percentage of the cost of construction projects in respect of which his services were performed, held not immune from Federal income tax upon such compensation.
1Opinion of the Court
JOHN REID, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
REID v. COMMISSIONER
Docket Nos. 46761, 53208.
United States Board of Tax Appeals
28 B.T.A. 1217; 1933 BTA LEXIS 1038;
August 22, 1933, Promulgated
The city architect of San Francisco who, in addition to his own work for the city, conducted a private practice as an architect, and who was compensated by the city upon the basis of a percentage of the cost of construction projects in respect of which his services were performed, held not immune from Federal income tax upon such compensation.
Fred E. Youngman, Esq., for the…
2Cases cited1 opinion
- REID v. COMMISSIONERUnited States Board of Tax Appeals · 1933