Rand v. Commissioner
United States Board of Tax Appeals
Held, that petitioner's decedent was an officer of the State of New York.
1Opinion of the Court
*184OPINION.
Van Fossan:
The sole question presented for consideration in this case is whether or not the original petitioner was an officer of the State of New York and his income as such therefore entitled to exemption from Federal taxation. There is no suggestion that the services he performed as Special Deputy Attorney General did not relate to a governmental function exercised by the State of New York. Cf. Leland Powers et al., Executors, 26 B. T. A. 1381.
The petitioner contends that he was a public officer of the State of New York and that his duties were established by law. The sections of…
2Cases cited3 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Lucas v. ReedSupreme Court of the United States · 1930
- Lucas v. HowardSupreme Court of the United States · 1929
3Cited by6 opinions
- Harlan v. CommissionerUnited States Board of Tax Appeals · 1934
- REID v. COMMISSIONERUnited States Board of Tax Appeals · 1933
- Medalie v. CommissionerUnited States Board of Tax Appeals · 1934
- Harlan v. CommissionerUnited States Board of Tax Appeals · 1934
- Medalie v. CommissionerUnited States Board of Tax Appeals · 1934
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