Dixon v. Commissioner
United States Board of Tax Appeals
Held, income representing fees paid to an attorney for personal services in securing by suit and judgment against the United States recovery of moneys under the World War Veterans' Act relating to War Risk insurance, is taxable.
1Opinion of the Court
*796OPINION.
Hill:
The sole question presented for determination is whether the income received by petitioners as compensation for services in suits against the Government for the recovery of War Eisk insurance under the World War Veterans’ Act of 1924 and amendments thereto is exempt from taxation. If it is so exempt our decision must be for the petitioners. If it is not exempt the deficiencies must be approved.
Petitioners contend that the income received from the fees in question is exempt from taxation under the provisions of the World War Veterans’ Act of 1924 as amended, as set forth in…
2Cases cited1 opinion
- United States ex rel. Norris v. ForbesCourt of Appeals for the D.C. Circuit · 1922
3Cited by1 opinion
- Dixon v. CommissionerUnited States Board of Tax Appeals · 1939