Hittell v. Commissioner
United States Board of Tax Appeals
The functions exercised by the Board of Local Improvements of the city of Chicago with respect to streets are essentially governmental, and the salary of its chief street engineer is exempt from Federal income tax.
1Opinion of the Court
OPINION.
Mellott:
In this proceeding the petitioner contests the respondent’s determination of a deficiency in income tax in the amount of $301.26 for the calendar year 1930. The sole issue presented for our decision is whether the respondent erred in including in the petitioner’s taxable net income for the year 1930 compensation amounting to $6,600 which he received from the Board of Local Improvements of the city of Chicago in that year.
The facts were stipulated, and we adopt the stipulation as our findings of fact. For the purposes of this report, the following summary will suffice.
The…
2Cases cited20 opinions
- Atkin v. KansasSupreme Court of the United States · 1903
- Ohio v. HelveringSupreme Court of the United States · 1934
- Helvering v. PowersSupreme Court of the United States · 1934
- District of Columbia v. WoodburySupreme Court of the United States · 1890
- City of Wooster v. ArbenzOhio Supreme Court · 1927
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3Cited by2 opinions
- Hittell v. CommissionerUnited States Board of Tax Appeals · 1935
- Pontarelli v. CommissionerUnited States Board of Tax Appeals · 1937