Johnson v. Commissioner
United States Board of Tax Appeals
As special counsel under the back-tax law of Arkansas, receiving commissions as compensation, petitioner was neither an officer nor employee of that State or of its subdivision.
1Opinion of the Court
R. E. L. JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Johnson v. Commissioner
Docket No. 47804.
United States Board of Tax Appeals
25 B.T.A. 359; 1932 BTA LEXIS 1536;
January 25, 1932, Promulgated
As special counsel under the back-tax law of Arkansas, receiving commissions as compensation, petitioner was neither an officer nor employee of that State or of its subdivision.
B. B. Turner, Esq., for the petitioner.
O. W. Swecker, Esq., for the respondent.
LANSDON
OPINION.
LANSDON: The respondent asserts deficiencies in income taxes for the years 1925, 1926, 1927 and 1928, in the…
2Cases cited1 opinion
- Johnson v. CommissionerUnited States Board of Tax Appeals · 1932