Hittell v. Commissioner
United States Board of Tax Appeals
The functions exercised by the Board of Local Improvements of the city of Chicago with respect to streets are essentially governmental, and the salary of its chief street engineer is exempt from Federal income tax.
1Opinion of the Court
JOHN B. HITTELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hittell v. Commissioner
Docket No. 70820.
United States Board of Tax Appeals
33 B.T.A. 276; 1935 BTA LEXIS 776;
October 24, 1935, Promulgated
The functions exercised by the Board of Local Improvements of the city of Chicago with respect to streets are essentially governmental, and the salary of its chief street engineer is exempt from Federal income tax.
John B. Hittell pro se.
Paul D. Page, Esq., for the respondent.
MELLOTT
OPINION.
MELLOTT: In this proceeding the petitioner contests the respondent's determination of a…
2Cases cited21 opinions
- Atkin v. KansasSupreme Court of the United States · 1903
- Ohio v. HelveringSupreme Court of the United States · 1934
- Helvering v. PowersSupreme Court of the United States · 1934
- District of Columbia v. WoodburySupreme Court of the United States · 1890
- City of Wooster v. ArbenzOhio Supreme Court · 1927
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