Wait v. Commissioner
United States Board of Tax Appeals
The Harris County Houston Ship Channel Navigation District is a political subdivision of the State of Texas and during the taxable year in question was engaged in the performance of usual and essential governmental functions. Held, the petitioner, J. Russell Wait, during the taxable year in question was an employee of such political subdivision and was engaged in helping to carry on its usual governmental functions and his salary is not subject to Federal income tax.
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The Harris County Houston Ship Channel Navigation District is a political subdivision of the State of Texas and during the taxable year in question was engaged in the performance of usual and essential governmental functions. Held, the petitioner, J. Russell Wait, during the taxable year in question was an employee of such political subdivision and was engaged in helping to carry on its usual governmental functions and his salary is not subject to Federal income tax. Commissioner v. Ten Eyck, 76 Fed.(2d) 515, affirming 29 B.T.A. 1113; Montgomery B. Case,34 B.T.A. 1229, followed.
1Opinion of the Court
OPINION.
Black:
These proceedings, consolidated for hearing and report, involve the redetermination of deficiencies in income tax for 1932 of $91.23 in the case of J. Russell Wait and $116.40 in the case of Katharyn Wait.
There is only one issue and it is common to both proceedings, and that is whether the salary of J. Russell Wait paid to him by the Harris County Houston Ship Channel Navigation District for his services during the taxable year is subject to Federal income tax.
Petitioners, husband and wife, residing in the State of Texas, filed separate income tax returns on the community…
2Cases cited2 opinions
- Collector v. DaySupreme Court of the United States · 1871
- Smith v. WilsonSupreme Court of the United States · 1927
3Cited by1 opinion
- Wait v. CommissionerUnited States Board of Tax Appeals · 1937