Harlan v. Commissioner
United States Board of Tax Appeals
The Golden Gate Bridge and Highway District was organized for the purpose of constructing and maintaining a bridge over the Golden Gate and to that end was granted power to levy taxes and fix tolls. These functions were governmental. During the taxable year the petitioner was an officer of the District and his salary, as such, is exempt from Federal income tax.
1Opinion of the Court
GEORGE H. HARLAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Harlan v. Commissioner
Docket No. 60500.
United States Board of Tax Appeals
30 B.T.A. 804; 1934 BTA LEXIS 1268;
May 25, 1934, Promulgated
The Golden Gate Bridge and Highway District was organized for the purpose of constructing and maintaining a bridge over the Golden Gate and to that end was granted power to levy taxes and fix tolls. These functions were governmental. During the taxable year the petitioner was an officer of the District and his salary, as such, is exempt from Federal income tax.
Edgar T. Zook, Esq., for…
2Cases cited7 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Moisseiff v. CommissionerUnited States Board of Tax Appeals · 1930
- Bettman v. WarwickCourt of Appeals for the Sixth Circuit · 1901
- Ogden v. CommissionerUnited States Board of Tax Appeals · 1931
- Rand v. CommissionerUnited States Board of Tax Appeals · 1932
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