Modjeski v. Commissioner
United States Board of Tax Appeals
1. The Delaware River Bridge Joint Commission is a governmental instrumentality of Pennsylvania and New Jersey. Leon S. Moisseiff,21 B.T.A. 515, followed. 2. Petitioner was an employee of the commission in 1927 and the compensation received by him is exempt from Federal income tax.
1Opinion of the Court
*1054OPINION.
Goodrich:
We have previously held that the Delaware River Bridge Joint Commission is a governmental agency engaged in carrying out an essential governmental function. Leon S. Moisseiff, 21 B.T.A. 515. It is not claimed here that petitioner was an officer of the state, nor that, if an independent contractor, a tax upon his compensation would burden the state government. The fundamental question is, therefore, whether petitioner was an employee of the commission whose compensation is exempt from a Federal tax, as he contends, or whether he is an independent contractor upon whose earnings…
2Cases cited5 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Moisseiff v. CommissionerUnited States Board of Tax Appeals · 1930
- Sappington v. CommissionerUnited States Board of Tax Appeals · 1932
- Ogden v. CommissionerUnited States Board of Tax Appeals · 1931
- Underwood v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by1 opinion
- Modjeski v. CommissionerUnited States Board of Tax Appeals · 1933