Jones v. Commissioner
United States Board of Tax Appeals
Held that petitioner was neither an officer nor an employee of a political subdivision of the State of Texas nor was he such a governmental instrumentality as to render his compensation therefrom for services performed under a contract exempt from tax.
1Opinion of the Court
*1211OPINION.
Trammell:
The petitioner contends that the $2,500 received by him from the District in 1920 and the $10,000 received in 1921 is exempt from tax as compensation received from a political subdivision of the State of Texas for personal services.
The respondent contends that the petitioner did not receive the compensation here involved from the District, but from the Canal Company, a private corporation, and that assuming, but not admitting, that the compensation was received from the District, the petitioner was neither an officer nor employee of the State of Texas or a political…
2Cases cited4 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Central Pacific Railroad v. CaliforniaSupreme Court of the United States · 1896
- J. C. Engleman Land Co. v. Donna Irr. Dist. No. 1Court of Appeals of Texas · 1919
- Peyton Creek Irr. Dist. v. WhiteCourt of Appeals of Texas · 1921
3Cited by1 opinion
- Jones v. CommissionerUnited States Board of Tax Appeals · 1929