Legal Opinion
Commissioner of Internal Revenue v. Harlan
Court of Appeals for the Ninth Circuit
Decided December 17, 1935No. 7748PublishedCited by 12 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This is an appeal from a decision of the United States Board of Tax Appeals which found that the salary and compensation derived by the taxpayer from the Golden Gate Bridge and Highway District for his services as an attorney at law were exempt from taxation as income by reason of the governmental character of the Bridge District. The Commissioner of Internal Revenue appeals.
The Golden Gate Bridge and Highway District was formed under the Bridge and Highway District Act of California (Stats. 1923, c. 228 [pages 452, 453, 456, 463, 464], title and sections 3, 4, 21 and…
2Cases cited11 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Atkin v. KansasSupreme Court of the United States · 1903
- Helvering v. PowersSupreme Court of the United States · 1934
- Butler v. PerrySupreme Court of the United States · 1916
- Golden Gate Bridge & Highway District v. FeltCalifornia Supreme Court · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- State v. DarkSupreme Court of Louisiana · 1940
- Twin Falls County v. HulbertIdaho Supreme Court · 1945
- United States v. Golden Gate Bridge & Highway Dist.District Court, N.D. California · 1941
- Devlin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Saxe v. AndersonDistrict Court, S.D. New York · 1937
7 more not listed; retrieve them via the Exa API.