Legal Opinion
Helvering v. Curren
Court of Appeals for the Second Circuit
Decided June 14, 1937No. 325PublishedCited by 7 opinions
1Opinion of the Court
L. LIAND, Circuit Judge.
The only question involved in this appeal is whether the fixed statutory salary of the counsel for the County Clerk of Kings County, New York, is exempt from taxation under Article 643 of Regulations 77. The taxpayer is an attorney and counsellor at law living in Brooklyn, appointed as counsel to the County Clerk under section 6 of chapter 704 of the Laws of 1901 of that State, which gives County Clerks power to appoint and remove “deputies, clerks and other employes and assistants in his office” and to “prescribe and regulate their respective duties.” The county clerk…
2Cases cited6 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Brush v. CommissionerSupreme Court of the United States · 1937
- New York Ex Rel. Rogers v. GravesSupreme Court of the United States · 1937
- Commissioner of Internal Revenue v. ModjeskiCourt of Appeals for the Second Circuit · 1935
- Buckner v. CommissionerCourt of Appeals for the Second Circuit · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Riggins v. United StatesDistrict Court, N.D. Texas · 1966
- Ewart v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
- Saxe v. SheaCourt of Appeals for the Second Circuit · 1938
- Harman v. HelveringCourt of Appeals for the Second Circuit · 1937
- Pope v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
2 more not listed; retrieve them via the Exa API.