Legal Opinion
Commissioner of Internal Revenue v. Murphy
Court of Appeals for the Second Circuit
Decided May 21, 1934No. 106PublishedCited by 5 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The respondent is an attorney at law engaged in general practice in New York City. In the year 1926 he received compensation from the state of New York for services in representing the state in a case pending before the Ameriean-British Arbitral Tribunal. He claims that such compensation was exempt from federal income tax) and the Board of Tax Appeals so held. The Commissioner seeks to reverse this ruling.
The principles which must govern our decision are expounded in Metcalf & Eddy v. Mitchell, 269 U. S. 514, 46 S. Ct. 172, 70 L. Ed. 384. If the respondent was an officer…
2Cases cited5 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Lucas v. ReedSupreme Court of the United States · 1930
- In re DawsonAppellate Division of the Supreme Court of the State of New York · 1931
- Lucas v. HowardSupreme Court of the United States · 1929
- People ex rel. Osborne v. Board of SupervisorsAppellate Division of the Supreme Court of the State of New York · 1915
3Cited by5 opinions
- Helvering v. CurrenCourt of Appeals for the Second Circuit · 1937
- Saxe v. AndersonDistrict Court, S.D. New York · 1937
- Consoer, Older & Quinlan, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1936
- Burke v. McGowanDistrict Court, W.D. New York · 1941
- Finn v. CommissionerCourt of Appeals for the Second Circuit · 1936