FITZERALD v. COMMISSIONER
United States Board of Tax Appeals
It appearing that the Albany Port District Commission was established by the State of New York to serve the broad purpose of developing an integral link in a transportation project of national significance and was given powers and duties which in their nature were such as can be exercised only by an arm of the government, including the fixing of rates and the determination of deficits which are made up by taxation, the making of orders binding on municipal corporations,…
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It appearing that the Albany Port District Commission was established by the State of New York to serve the broad purpose of developing an integral link in a transportation project of national significance and was given powers and duties which in their nature were such as can be exercised only by an arm of the government, including the fixing of rates and the determination of deficits which are made up by taxation, the making of orders binding on municipal corporations, corporations and individuals for the violation of which orders penalties are provided and other comparable powers: Held,…
1Opinion of the Court
THOMAS FITZERALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
PETER G. TEN EYCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
FITZERALD v. COMMISSIONER
Docket Nos. 62075, 68197.
United States Board of Tax Appeals
29 B.T.A. 1113; 1934 BTA LEXIS 1420;
February 16, 1934, Promulgated
It appearing that the Albany Port District Commission was established by the State of New York to serve the broad purpose of developing an integral link in a transportation project of national significance and was given powers and duties which in their nature were such as can be exercised…
2Cases cited1 opinion
- FITZERALD v. COMMISSIONERUnited States Board of Tax Appeals · 1934