Legal Opinion
Burges v. Commissioner
United States Board of Tax Appeals
Decided April 19, 1932No. Docket No. 37712PublishedCited by 3 opinions
Held, that the petitioner was not an employee of a subdivision of a state.
1Opinion of the Court
*1193OPINION.
Van Fossan:
Article 88 of Regulations 69 reads as follows:
Compensation of State officers and employees. — Compensation paid to its officers and employees by a State or political subdivision thereof for services rendered in connection with the exercise of an essential governmental function of the State or. political subdivision, including fees received by notaries public commissioned by States and the commissions of receivers appointed by State courts, is not taxable. Compensation received for services rendered to a State or political subdivision thereof is included in gross income…
2Cases cited4 opinions
- Standard Oil Co. v. AndersonSupreme Court of the United States · 1909
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Chicago, Rock Island & Pacific Railway Co. v. BondSupreme Court of the United States · 1916
- Lucas v. HowardSupreme Court of the United States · 1929
3Cited by3 opinions
- Lynch v. CommissionerUnited States Board of Tax Appeals · 1934
- Burges v. CommissionerUnited States Board of Tax Appeals · 1932
- Qwest Corp. v. Elephant Butte Irrigation DistrictDistrict Court, D. New Mexico · 2008