Burnet v. Livezey

WILLIAM C. COLEMAN, District Judge.

Tbe present case arises on petition to review a decision of the United States Board of Tax Appeals to tbe effect that compensa^ tion paid to respondent in 1923, by tbe state of West Virginia, for bis services as counsel for tbe Public Service Commission of that state, was exempt from federal income tax on tbe ground that tbe respondent was an employee of tbe state of West Virginia, and that therefore bis salary as such was exempt from such taxation by virtue of section 1211 of tbe Revenue Act of 1926 (26 USCA § 1065b). That section provides as follows: “Any…