Medalie v. Commissioner
United States Board of Tax Appeals
Under the Executive Law of the State of New York and the requirement of the governor pursuant thereto, the attorney-general of the state designated petitioner as a special assistant attorney-general to act in place of the district attorney of Albany County in the prosecution of certain specified offenses, which petitioner did and for which he was paid by the said county.
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Under the Executive Law of the State of New York and the requirement of the governor pursuant thereto, the attorney-general of the state designated petitioner as a special assistant attorney-general to act in place of the district attorney of Albany County in the prosecution of certain specified offenses, which petitioner did and for which he was paid by the said county. Held, petitioner was not by reason thereof a state officer, and his compensation is not exempt from Federal income tax.
1Opinion of the Court
*1287OPINION.
Sea well:
Petitioner contends and insists that the compensation paid to him was for services rendered as an officer of the State of New York, which office he held by appointment under the Executive Law of that state. An examination of the Executive Law referred to discloses that section 60 thereof provides for the continuance of a department of law in the state government, of which the attorney-general shall be the head; by section 61, the attorney general is empowered to “ appoint such assistant attorneys general, deputy assistant attorneys general and attorneys as he may deem…
2Cases cited4 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Louisville, Evansville & St. Louis Railroad v. WilsonSupreme Court of the United States · 1891
- Lucas v. ReedSupreme Court of the United States · 1930
- Rand v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by1 opinion
- Medalie v. CommissionerUnited States Board of Tax Appeals · 1934