Brush v. Commissioner of Internal Revenue

CHASE, Circuit Judge.

The deficiency in controversy was created by including in the 1931 taxable income of the petitioner the salary he received in that year from the city of New York as compensation for his services as the chief engineer of its Bureau of Water Supply. It was taxed in supposed compliance with the provisions of section 22 of the Revenue Act of 1928 (45 Stat. 791 [26 U.S.C.A. § 22 and note]), defining “gross income” to include “gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid,” and T.R. 74…