Burges v. Commissioner

HUTCHESON, Circuit Judge.

By this petition Burges challenges the ruling of the Board that his salaries as general attorney and general counsel for three irrigation districts were subject to income tax.

There are differences between the facts of this case and Register’s [Register v. Com’r of Internal Revenue (C. C. A.) 69 F.(2d) 607], this day decided adversely to the claimed exemption, but none of them arc significant. Register represented two cities; Burges three irrigation districts, two in Texas, one in New Mexico. Register contracted for a salary and fees; Burges for salary only. Each was…