Ewart v. Commissioner
United States Board of Tax Appeals
Petitioner was retained by 10 municipalities of New Jersey to give legal advice to and take care of legal matters referred to him by the governing councils. His compensation in each instance was a nominal annual retainer and fees for services rendered.
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Petitioner was retained by 10 municipalities of New Jersey to give legal advice to and take care of legal matters referred to him by the governing councils. His compensation in each instance was a nominal annual retainer and fees for services rendered. Although his appointment was in each case authorized by statutes which in every case except two provided for an office of township or borough attorney, neither the statutes nor local ordinances prescribed his duties or fixed his compensation. The services were rendered in fact under an oral agreement to advise the municipal councils and prepare…
1Opinion of the Court
*695OPINION.
HaeRon:
The issue in this proceeding involves determining the relationship of the petitioner to 10 municipalities in New Jersey from which he received compensation in 1932 for services rendered in that year and prior years. Petitioner claims that he was an officer of each municipality. It is not entirely clear whether petitioner also rests his claim on the contention that he was an employee, but *696consideration will be given to this possibility. There is also some reliance upon the argument that to tax this petitioner’s income from various municipalities will result in imposing a burden…
2Cases cited6 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Helvering v. PowersSupreme Court of the United States · 1934
- Louisville, Evansville & St. Louis Railroad v. WilsonSupreme Court of the United States · 1891
- Lucas v. ReedSupreme Court of the United States · 1930
- Lucas v. HowardSupreme Court of the United States · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ewart v. CommissionerUnited States Board of Tax Appeals · 1937