Livezey v. Commissioner
United States Board of Tax Appeals
STATE EMPLOYEE - COMPENSATION. - Petitioner held to be an employee of the State of West Virginia and his income from services performed for that State held to be exempt from Federal income tax.
1Opinion of the Court
*808OPINION.
Millikbn :
Section 1211 of the Revenue Act of 1926 is as follows:
Any taxes imposed by the Revenue Act of 1924 or prior revenue acts upon any individual in respect of amounts received by him as compensation for personal services as an officer or employee of any state or political subdivision thereof (except to the extent that such compensation is paid by the United States Government directly or indirectly), shall, subject to the statutory period of limitations properly applicable thereto, be abated, credited, or refunded.
The question of whether or not a taxpayer is a state official, or…
2Cases cited6 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- Duparquet Huot & Moneuse Co. v. EvansSupreme Court of the United States · 1936
- Louisville, Evansville & St. Louis Railroad v. WilsonSupreme Court of the United States · 1891
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- REID v. COMMISSIONERUnited States Board of Tax Appeals · 1933
- Bay v. CommissionerUnited States Board of Tax Appeals · 1933
- Carter v. CommissionerUnited States Board of Tax Appeals · 1937
- Hall v. CommissionerUnited States Board of Tax Appeals · 1936
- Livezey v. CommissionerUnited States Board of Tax Appeals · 1929
1 more not listed; retrieve them via the Exa API.