Stevens v. Commissioner
United States Board of Tax Appeals
Where, under state law and court decisions, an officer of a municipality is not legally entitled to receive compensation in excess of a definitely fixed sum and where no showing is made as to the degree of direction and control exercised by the village board, held, compensation in excess of the fixed monthly compensation is not exempt from Federal taxation as compensation of an officer or employee of a political subdivision.
1Opinion of the Court
GEORGE M. STEVENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Stevens v. Commissioner
Docket No. 46342.
United States Board of Tax Appeals
31 B.T.A. 1035; 1935 BTA LEXIS 1031;
January 15, 1935, Promulgated
Where, under state law and court decisions, an officer of a municipality is not legally entitled to receive compensation in excess of a definitely fixed sum and where no showing is made as to the degree of direction and control exercised by the village board, held, compensation in excess of the fixed monthly compensation is not exempt from Federal taxation as compensation of an…
2Cases cited1 opinion
- Stevens v. CommissionerUnited States Board of Tax Appeals · 1935