Johnson v. Commissioner
United States Board of Tax Appeals
As special counsel under the back-tax law of Arkansas, receiving commissions as compensation, petitioner was neither an officer nor employee of that State or of its subdivision.
1Opinion of the Court
opinion.
Lansdon-:
The respondent asserts deficiencies in income taxes for the years 1925, 1926, 1927 and 1928, in the respective amounts of $4.08, $51.93, $125.25 and $82.88. Petitioner claims that certain income which he received in the taxable years as compensation for services rendered as chief special counsel under the back-tax law of the State of Arkansas is exempt from Federal taxation under the provisions of section 1211 of the Revenue Act of 1926.. In an amendment to his petition, permitted at the hearing and duly filed in writing, petitioner also asks for a deduction from his gross…
2Cases cited3 opinions
- Lucas v. ReedSupreme Court of the United States · 1930
- Lucas v. HowardSupreme Court of the United States · 1929
- Ickes v. United States Ex Rel. Chestatee Pyrites & Chemical Corp.Supreme Court of the United States · 1933
3Cited by1 opinion
- Johnson v. CommissionerUnited States Board of Tax Appeals · 1932