Wait v. Commissioner
United States Board of Tax Appeals
The Harris County Houston Ship Channel Navigation District is a political subdivision of the State of Texas and during the taxable year in question was engaged in the performance of usual and essential governmental functions. Held, the petitioner, J. Russell Wait, during the taxable year in question was an employee of such political subdivision and was engaged in helping to carry on its usual governmental functions and his salary is not subject to Federal income tax.
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The Harris County Houston Ship Channel Navigation District is a political subdivision of the State of Texas and during the taxable year in question was engaged in the performance of usual and essential governmental functions. Held, the petitioner, J. Russell Wait, during the taxable year in question was an employee of such political subdivision and was engaged in helping to carry on its usual governmental functions and his salary is not subject to Federal income tax. Commissioner v. Ten Eyck, 76 Fed.(2d) 515, affirming 29 B.T.A. 1113; Montgomery B. Case,34 B.T.A. 1229, followed.
1Opinion of the Court
J. RUSSELL WAIT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
KATHARYN WAIT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wait v. Commissioner
Docket Nos. 75772, 75773.
United States Board of Tax Appeals
35 B.T.A. 359; 1937 BTA LEXIS 889;
January 27, 1937, Promulgated
The Harris County Houston Ship Channel Navigation District is a political subdivision of the State of Texas and during the taxable year in question was engaged in the performance of usual and essential governmental functions. Held, the petitioner, J. Russell Wait, during the taxable year in question was…
2Cases cited5 opinions
- Collector v. DaySupreme Court of the United States · 1871
- Smith v. WilsonSupreme Court of the United States · 1927
- FITZERALD v. COMMISSIONERUnited States Board of Tax Appeals · 1934
- Wood v. CommissionerUnited States Board of Tax Appeals · 1934
- Wait v. CommissionerUnited States Board of Tax Appeals · 1937