Burke v. McGowan

KNIGHT, District Judge.

This action is brought by the plaintiff under the Public Salary Tax Act of 1939 to recover $1,107.42. This sum is the aggregate amount of income tax paid by the plaintiff upon the compensation he received from the Superintendent of Insurance of the State of New York for services rendered as counsel to such Superintendent, in the person of his special deputy in charge of the affairs of the Title and Mortgage Guarantee Company of Buffalo. The plaintiff was employed under the provisions of section 532 (formerly numbered 414) of the New York Insurance Law, Consol.Laws, c.…