Buckner v. Commissioner
United States Board of Tax Appeals
The evidence does not establish that petitioner was an officer of the State of New York while serving as a special assistant attorney-general. Held, following Commissioner v. Murphy, 70 Fed.(2d) 790, and George Z. Medalie,30 B.T.A. 1283, that the compensation for such services is not exempt from Federal income tax.
1Opinion of the Court
EMORY R. BUCKNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Buckner v. Commissioner
Docket No. 72669.
United States Board of Tax Appeals
31 B.T.A. 84; 1934 BTA LEXIS 1163;
August 14, 1934, Promulgated
The evidence does not establish that petitioner was an officer of the State of New York while serving as a special assistant attorney-general. Held, following Commissioner v. Murphy, 70 Fed.(2d) 790, and George Z. Medalie,30 B.T.A. 1283, that the compensation for such services is not exempt from Federal income tax.
George E. Cleary, Esq., for the petitioner.
George D. Brabson, Esq.,…
2Cases cited4 opinions
- People v. ConnollyNew York Court of Appeals · 1930
- People v. ConnollyAppellate Division of the Supreme Court of the State of New York · 1929
- Union & Peoples National Bank of Jackson v. CommissionerUnited States Board of Tax Appeals · 1934
- Buckner v. CommissionerUnited States Board of Tax Appeals · 1934