Legal Opinion
Burges v. Commissioner
United States Board of Tax Appeals
Decided April 19, 1932No. Docket No. 37712Published
Held, that the petitioner was not an employee of a subdivision of a state.
1Opinion of the Court
RICHARD F. BURGES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Burges v. Commissioner
Docket No. 37712.
United States Board of Tax Appeals
25 B.T.A. 1191; 1932 BTA LEXIS 1414;
April 19, 1932, Promulgated
Held, that the petitioner was not an employee of a subdivision of a state.
Richard F. Burges, Esq., pro se.
L. W. Creason, Esq., for the respondent.
VAN FOSSAN
This proceeding was brought to redetermine a deficiency in income tax of the petitioner for the year 1926 in the sum of $382.60.
The petitioner alleges that the respondent erred in asserting a tax on that portion of his income…
2Cases cited1 opinion
- Burges v. CommissionerUnited States Board of Tax Appeals · 1932