Ogden v. Commissioner
United States Board of Tax Appeals
Pursuant to statute, petitioner was appointed by the Superior Court of Massachusetts as auditor in certain proceedings therein pending. Held, that he was not an independent contractor, but was an officer or employee of the Commonwealth, or a political subdivision thereof, an instrumentality of the Commonwealth, engaged in administering or executing its governmental functions and that his compensation as such is exempt from Federal taxation.
1Opinion of the Court
*1243OPINION.
GoodRioii :
In view of the many cases heretofore decided by this Board and the courts involving the taxability by the Federal Government of compensation received by an individual from a State or a political subdivision thereof, it is deemed unnecessary to include herein either an extensive review of the problem or an extensive discussion of the decisions. The principles are well established. It is clear that the exemption from taxation, retroactively afforded by section 1211 of the Revenue Act of 1926, is not available to petitioner and that the sum of $3,900, received by him in 1923…
2Cases cited7 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- United States v. HartwellSupreme Court of the United States · 1868
- Auffmordt v. HeddenSupreme Court of the United States · 1890
- United States v. WeitzelSupreme Court of the United States · 1918
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Harlan v. CommissionerUnited States Board of Tax Appeals · 1934
- Modjeski v. CommissionerUnited States Board of Tax Appeals · 1933
- Harlan v. CommissionerUnited States Board of Tax Appeals · 1934
- Modjeski v. CommissionerUnited States Board of Tax Appeals · 1933
- Ogden v. CommissionerUnited States Board of Tax Appeals · 1931
2 more not listed; retrieve them via the Exa API.