Legal Opinion
Lynch v. Commissioner
United States Board of Tax Appeals
Decided May 16, 1934No. Docket No. 40703Published
The compensation of an individual as city engineer of certain California cities held to be subject to Federal income tax.
1Opinion of the Court
EDWARD M. LYNCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Lynch v. Commissioner
Docket No. 40703.
United States Board of Tax Appeals
30 B.T.A. 727; 1934 BTA LEXIS 1279;
May 16, 1934, Promulgated
The compensation of an individual as city engineer of certain California cities held to be subject to Federal income tax.
Raymond R. Hails, Esq., for the petitioner.
T. M. Mather, Esq., for the respondent.
MARQUETTE
OPINION.
MARQUETTE: The respondent has determined the following deficiencies in income tax:
Year
Deficiency
1923
$2,258.56
1924
3,099.16
1925
124.07
1926
1,554.08
The petitioner is an…
2Cases cited1 opinion
- Lynch v. CommissionerUnited States Board of Tax Appeals · 1934