Bay v. Commissioner
United States Board of Tax Appeals
1. The Industrial Accident Commission of Maryland is a governmental instrumentality. 2. Petitioner was an employee of the commission in 1929 and the compensation received by him is exempt from Federal income tax.
1Opinion of the Court
ROBERT P. BAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Bay v. Commissioner
Docket No. 66014.
United States Board of Tax Appeals
28 B.T.A. 1169; 1933 BTA LEXIS 1045;
August 18, 1933, Promulgated
1. The Industrial Accident Commission of Maryland is a governmental instrumentality.
2. Petitioner was an employee of the commission in 1929 and the compensation received by him is exempt from Federal income tax.
Morton P. Fisher, Esq., and Louis J. Sagner, Esq., for the petitioner.
C. A. Ray, Esq., for the respondent.
GOODRICH
Petitioner attacks respondent's determination of a deficiency in…
2Cases cited1 opinion
- Bay v. CommissionerUnited States Board of Tax Appeals · 1933