Simpson v. Commissioner

E. A. SIMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

MARYBELLE SIMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Simpson v. Commissioner

Docket Nos. 62015, 62016.

United States Board of Tax Appeals

28 B.T.A. 556; 1933 BTA LEXIS 1106;

June 27, 1933, Promulgated

Compensation paid to a law firm by a municipality for legal services is subject to Federal taxation.

Geo. S. Atkinson, Esq., for the petitioner.

F. B. Schlosser, Esq., for the respondent.

SMITH

These proceedings, duly consolidated, are for the redetermination of deficiencies in income tax for the year…