Legal Opinion
Harman v. Helvering
Court of Appeals for the Second Circuit
Decided June 14, 1937No. 309PublishedCited by 5 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is an appeal from an order of the Board of Tax Appeals refusing to expunge a deficiency assessment levied against the taxpayer upon part of his income for the year 1932. The question is whether the part so assessed was immune from taxation as income of an “official” or “employee” under article 643 of Regulations 77. The petitioner is an official stenographer of the Supreme Court of New York, appointed under section 161 of the Judiciary Law of that State (Consol.Laws N.Y. c. 30). As such he is an officer of the court (section 290); his notes are part of the…
2Cases cited4 opinions
- Collector v. DaySupreme Court of the United States · 1871
- Bettman v. WarwickCourt of Appeals for the Sixth Circuit · 1901
- Helvering v. CurrenCourt of Appeals for the Second Circuit · 1937
- McLoughlin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
3Cited by5 opinions
- New York Post Corp. v. LeibowitzNew York Court of Appeals · 1957
- New York Post Corp. v. LeibowitzAppellate Division of the Supreme Court of the State of New York · 1955
- Saxe v. SheaCourt of Appeals for the Second Circuit · 1938
- Joseph v. BondDistrict Court, W.D. Missouri · 1981
- Commissioner v. ChurchCourt of Appeals for the Third Circuit · 1939