Carey v. Commissioner
United States Board of Tax Appeals
1. From the date of his appointment on July 8, 1924, petitioner performed the duties of counsel for the New Jersey Interstate Bridge & Tunnel Commission and for its successor, the New Jersey Holland Tunnel Commission, by which name the commission was known after July 1, 1929. On May 8, 1930, this commission merged with the Port of New York Authority and petitioner continued to serve as counsel for the last named body until July 1, 1930. The New Jersey Interstate Bridge &…
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1. From the date of his appointment on July 8, 1924, petitioner performed the duties of counsel for the New Jersey Interstate Bridge & Tunnel Commission and for its successor, the New Jersey Holland Tunnel Commission, by which name the commission was known after July 1, 1929. On May 8, 1930, this commission merged with the Port of New York Authority and petitioner continued to serve as counsel for the last named body until July 1, 1930. The New Jersey Interstate Bridge & Tunnel Commission and its successor were governmental instrumentalities of the State of New Jersey, and the Port of New…
1Opinion of the Court
ROBERT CAREY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Carey v. Commissioner
Docket Nos. 54033, 60432, 67415.
United States Board of Tax Appeals
31 B.T.A. 839; 1934 BTA LEXIS 1027;
December 5, 1934, Promulgated
1. From the date of his appointment on July 8, 1924, petitioner performed the duties of counsel for the New Jersey Interstate Bridge & Tunnel Commission and for its successor, the New Jersey Holland Tunnel Commission, by which name the commission was known after July 1, 1929. On May 8, 1930, this commission merged with the Port of New York Authority and petitioner…
2Cases cited2 opinions
- Moisseiff v. CommissionerUnited States Board of Tax Appeals · 1930
- Carey v. CommissionerUnited States Board of Tax Appeals · 1934