Wood v. Commissioner
United States Board of Tax Appeals
EXEMPT INCOME - SALARY OF AN EMPLOYEE OF A TEXAS WATER CONTROL AND IMPROVEMENT DISTRICT ORGANIZED UNDER TEXAS STATE LAW NOT EXEMPT FROM TAXATION. - In 1928 petitioner D. G. Wood was an employee of Hidalgo County Water Control and Improvement District No. 6, organized under the laws and Constitution of the State of Texas. Held, such district is a political subdivision of the State of Texas.
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EXEMPT INCOME - SALARY OF AN EMPLOYEE OF A TEXAS WATER CONTROL AND IMPROVEMENT DISTRICT ORGANIZED UNDER TEXAS STATE LAW NOT EXEMPT FROM TAXATION. - In 1928 petitioner D. G. Wood was an employee of Hidalgo County Water Control and Improvement District No. 6, organized under the laws and Constitution of the State of Texas. Held, such district is a political subdivision of the State of Texas. It was not engaged during the taxable year in the performance of essential governmental functions. The salary of petitioner as manager of the district is not exempt from taxation. T. P. Wittschen,25 B.T.A.…
1Opinion of the Court
D. G. WOOD, ET UX., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wood v. Commissioner
Docket No. 58926.
United States Board of Tax Appeals
29 B.T.A. 919; 1934 BTA LEXIS 1458;
January 25, 1934, Promulgated
EXEMPT INCOME - SALARY OF AN EMPLOYEE OF A TEXAS WATER CONTROL AND IMPROVEMENT DISTRICT ORGANIZED UNDER TEXAS STATE LAW NOT EXEMPT FROM TAXATION. - In 1928 petitioner D. G. Wood was an employee of Hidalgo County Water Control and Improvement District No. 6, organized under the laws and Constitution of the State of Texas. Held, such district is a political subdivision of the State…
2Cases cited4 opinions
- Wittschen v. CommissionerUnited States Board of Tax Appeals · 1931
- Burges v. CommissionerUnited States Board of Tax Appeals · 1929
- Niles v. CommissionerUnited States Board of Tax Appeals · 1930
- Wood v. CommissionerUnited States Board of Tax Appeals · 1934