Hall v. Commissioner
United States Board of Tax Appeals
Petitioner, who was designated county architect by a board of county commissioners, was compensated by the county on the basis of completed work. He maintained his own office, employed his own assistants, and, when not engaged in work for the county, accepted other employment. Held, compensation received from county is not exempt from Federal income tax.
1Opinion of the Court
ERIC E. HALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hall v. Commissioner
Docket Nos. 52555, 71062.
United States Board of Tax Appeals
33 B.T.A. 953; 1936 BTA LEXIS 796;
January 24, 1936, Promulgated
Petitioner, who was designated county architect by a board of county commissioners, was compensated by the county on the basis of completed work. He maintained his own office, employed his own assistants, and, when not engaged in work for the county, accepted other employment. Held, compensation received from county is not exempt from Federal income tax.
James H. Winston, Esq., and…
2Cases cited21 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Collector v. DaySupreme Court of the United States · 1871
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