Legal Opinion

Dixon v. Commissioner

United States Board of Tax Appeals

Decided April 19, 1939No. Docket Nos. 91246, 91247Published

Held, income representing fees paid to an attorney for personal services in securing by suit and judgment against the United States recovery of moneys under the World War Veterans' Act relating to War Risk insurance, is taxable.

1Opinion of the Court

FRANK M. DIXON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

LLOYD G. BOWERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Dixon v. Commissioner

Docket Nos. 91246, 91247.

United States Board of Tax Appeals

39 B.T.A. 795; 1939 BTA LEXIS 980;

April 19, 1939, Promulgated

Held, income representing fees paid to an attorney for personal services in securing by suit and judgment against the United States recovery of moneys under the World War Veterans' Act relating to War Risk insurance, is taxable.

Lloyd G. Bowers, Esq., for the petitioners.

L. W. Creason, Esq., for the…

2Cases cited1 opinion

  1. Dixon v. CommissionerUnited States Board of Tax Appeals · 1939

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