Miller v. Commissioner
United States Board of Tax Appeals
Where a municipality owns its water plant and operates it through a board, the members of which are appointed by the municipal authorities, held, the salary of the president of such board is subject to Federal income tax. Following C. S. Denman,27 B.T.A. 256.
1Opinion of the Court
OPINION.
Murdock :
The Commissioner has determined deficiencies in income tax for the years 1927 and 1928 in the respective amounts of $1,200 and $1,250. The only error assigned is the determination of the Commissioner that the petitioner’s salary as president of the board of water works of the city of Louisville, Kentucky, is subject to income tax.
The petitioner is an individual who resides in Louisville, Kentucky. During the years 1927 and 1928 he was a member of the board of water works of the city of Louisville. He was appointed to this office by the mayor and confirmed by the board of…
2Cases cited10 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- City of Winona v. BotzetCourt of Appeals for the Eighth Circuit · 1909
- Burnet v. A. T. Jergins TrustSupreme Court of the United States · 1933
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3Cited by1 opinion
- Miller v. CommissionerUnited States Board of Tax Appeals · 1933