Bland v. Commissioner

KERNER, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals, and involves a de*158ficiency in income taxes for the years 1934 and 1935.

Petitioner Oscar E. Bland was on March 4, 1923 appointed an Associate Judge of the United States Court of Customs Appeals (now called the United States Court of Customs and Patent Appeals). He took the oath of office on March 5, 1923. The Commissioner of Internal Revenue determined that his salary as judge of that court was subject to income tax and the Board approved.

The only question presented is whether the salary of a judge of the…