Davie v. Commissioner
United States Board of Tax Appeals
EXEMPT INCOME - EMPLOYEES OF A STATE OR POLITICAL SUBDIVISION. Attorneys representing the superintendent of banks of the State of Georgia in legal matters pertaining to insolvent banks, under a contract prescribing minimum and maximum retainer fees for each insolvent bank handled plus commissions paid for collecting debts due the banks, were not employees within the law exempting compensation paid to an officer or employee of the state or political subdivision thereof.
1Opinion of the Court
*1014OPINION.
Black :
It is not the contention of the respondent that the Department of Banking of the State of Georgia is not an agency or instrumentality of the state engaged in an essential governmental function or that the compensation for personal services of its officers and employees is subject to Federal income tax. But the respondent-contends that petitioners were neither officers nor employees of the Department of Banking of the State of Georgia, but were independent contractors, and hence their compensation is not exempt from Federal taxation. In this contention we think respondent’s…
2Cases cited3 opinions
- Louisville, Evansville & St. Louis Railroad v. WilsonSupreme Court of the United States · 1891
- Hand v. CookNevada Supreme Court · 1907
- Clark v. RenningerCourt of Appeals of Maryland · 1899
3Cited by1 opinion
- Davie v. CommissionerUnited States Board of Tax Appeals · 1932