Denman v. Commissioner
United States Board of Tax Appeals
The trustees of a municipally owned waterworks system do not exercise an essential governmental function in supplying water to the inhabitants of the proprietary city or to the city for its own uses.
1Opinion of the Court
C. S. DENMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Denman v. Commissioner
Docket Nos. 38030, 44028.
United States Board of Tax Appeals
27 B.T.A. 256; 1932 BTA LEXIS 1095;
December 8, 1932, Promulgated
The trustees of a municipally owned waterworks system do not exercise an essential governmental function in supplying water to the inhabitants of the proprietary city or to the city for its own uses.
A. F. Schaetzle, Esq., for the petitioner.
J. R. Johnston, Esq., for the respondent.
LANSDON
OPINION.
LANSDON: The respondent has asserted deficiencies in income tax for the years 1925,…
2Cases cited1 opinion
- Denman v. CommissionerUnited States Board of Tax Appeals · 1932