Moore v. Wilkins

Upon appeal from a judgment of the District Court, 24 F.Supp. 670, for the recovery by the appellee of federal income taxes paid by her decedent.

It appearing that the deceased taxpayer was employed under written agreement with the Mahoning Valley Sanitary District, State of Ohio, as attorney for the District to perform such legal services as might from time to time be required by the Board of Directors of the District, upon a retainer of $250 per month and additional compensation for legal services in writing opinions, examining titles, drawing contracts, and conducting condemnation…