Blundon v. Commissioner
United States Board of Tax Appeals
1. The petitioner, a consulting engineer, received compensation from two municipalities of West Virginia for valuing property and preparing technical engineering data for use in a gas rate case pending before the Public Service Commission of the state. The work was performed with the assistance of member of petitioner's office staff, and the compensation was based upon the amount of expenses incurred by the petitioner in the performance of the duties.
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1. The petitioner, a consulting engineer, received compensation from two municipalities of West Virginia for valuing property and preparing technical engineering data for use in a gas rate case pending before the Public Service Commission of the state. The work was performed with the assistance of member of petitioner's office staff, and the compensation was based upon the amount of expenses incurred by the petitioner in the performance of the duties. Held, that the compensation received is not immune from income tax. 2. A revenue agent's report introduced in evidence by the petitioner for…
1Opinion of the Court
*286OPINION.
Seawell :
The petitioner claims that the income he received from the cities of Huntington and Charleston is exempt from taxation on the ground that it represents compensation paid to him as an employee of the municipalities in connection with the exercise of an *287essential governmental function. The respondent’s contention is that the petitioner was an independent contractor.
In Metcalf & Eddy v. Mitchell, 269 U. S. 514, the taxpayers, consulting engineers, were employed by states and subdivisions thereof to give advice respecting proposed water supply and sewage disposal systems. They…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Burnet v. HoustonSupreme Court of the United States · 1931
3Cited by12 opinions
- Blanco v. CommissionerUnited States Tax Court · 1971
- Vincent Marcello, Sadie Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Fitzner v. CommissionerUnited States Tax Court · 1959
- Series "A" Trust v. HelveringCourt of Appeals for the D.C. Circuit · 1942
- Fong v. CommissionerUnited States Tax Court · 1991
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