Strickland v. Commissioner

D. F. STRICKLAND AND OLIVE STRICKLAND, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Strickland v. Commissioner

Docket Nos. 23159, 40707, 40708.

United States Board of Tax Appeals

16 B.T.A. 419; 1929 BTA LEXIS 2583;

May 9, 1929, Promulgated

Held, petitioner, D. F. Strickland, was an employee of a political subdivision of the State of Texas and that his compensation is exempt from tax.

Camden R. McAtee, Esq., for the petitioners.

E. W. Shinn, Esq., and E. M. Niess, Esq., for the respondent.

TRAMMELL

These proceedings, which were consolidated are for the redetermination of deficiencies in…