Halsey v. Commissioner
United States Board of Tax Appeals
A municipal engineer who receives from the municipality a small annual retainer and also fees amounting to five percent of the contract cost of construction projects, held not immune from Federal income tax in respect of such percentage amount, since from the evidence it can not be determined whether the projects or the petitioner's functions and services in respect thereof were governmental in character.
1Opinion of the Court
*1215OPINION.
Sternhagen:
The petitioner invokes the Constitution for immunity from the proposed tax liability on the ground that the income derived by him, representing 5 percent of the cost of engineering projects of the townships, was the compensation of a public officer or employee of a state or municipal government which the Federal Government is prohibited from taxing, since such a tax would have the effect of interference with the performance of the functions of the state. We may assume without discussion, and without deciding, that the petitioner was an officer or employee of a municipal…
2Cases cited8 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Willcutts v. BunnSupreme Court of the United States · 1931
- O'Gorman & Young, Inc. v. Hartford Fire Ins. Co.Supreme Court of the United States · 1931
- Chesapeake & Ohio Railway Co. v. MihasSupreme Court of the United States · 1929
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3Cited by1 opinion
- Halsey v. CommissionerUnited States Board of Tax Appeals · 1933