Coffin v. Commissioner
United States Board of Tax Appeals
Compensation paid to trustees of the Boston Elevated Railway Co. held exempt.
1Opinion of the Court
*703OPINION.
Siefkin:
In these proceedings the petitioners contend that the salaries received by them from the Boston Elevated Railway Co. *704are not subject to income tax. This contention is based both upon section 1211 of the Revenue Act of 1926 and upon the broader ground that the petitioners received such salaries as officers of the Commonwealth of Massachusetts, and so not subject to tax by the United States.
Section 1211 of the Revenue Act of 1926 is as follows:
Sec. 1211. Any taxes imposed by the Revenue Act of 1924 or prior revenue Acts upon any individual in respect of amounts received by bim…
2Cases cited18 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Lowell v. City of BostonMassachusetts Supreme Judicial Court · 1873
- City of Pawhuska v. Pawhuska Oil & Gas Co.Supreme Court of the United States · 1919
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3Cited by2 opinions
- Coffin v. CommissionerUnited States Board of Tax Appeals · 1928
- Powers v. CommissionerUnited States Board of Tax Appeals · 1932