Haight v. Commissioner
United States Board of Tax Appeals
Held that petitioner was not an employee of a political subdivision of the State of Illinois and his compensation was not exempt.
1Opinion of the Court
*850OPINION.
TRAmaiell :
There are two questions involved in these proceedings. First, whether the compensation received by Adcock is exempt from taxation upon the ground that it was paid to him as an officer, employee or governmental agency of a political subdivision of the State of Illinois. Second, if such compensation is exempt in so far as Adcock is concerned, whether it is also exempt in so far as Haight is concerned who received a portion thereof as his share of the partnership income, it having been paid in to the partnership by Adcock as any other partnership income.
We think that Adcock…
2Cases cited1 opinion
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
3Cited by3 opinions
- Griffith v. CommissionerUnited States Board of Tax Appeals · 1935
- Haight v. CommissionerUnited States Board of Tax Appeals · 1928
- Ogden v. CommissionerUnited States Board of Tax Appeals · 1931