Legal Opinion
Commissioner of Internal Revenue v. Ten Eyck
Court of Appeals for the Second Circuit
Decided April 1, 1935No. 274PublishedCited by 12 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Respondent is the' chairman of the Albany Port District Commission, and the petitioner seeks to tax his salary received for the year 1930, under the Revenue Act of 1928 (45 Stat. 791), 26 USCA § 2001 et seq. The Board of Tax Appeals held that his income was exempt because it was a' salary paid by the state of New York to a state officer, for services rendered in the performance of an essential governmental function.
The questions presented are whether the Albany Port District Commission was performing a usual governmental function, and whether immunity extends to those…
2Cases cited15 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Shively v. BowlbySupreme Court of the United States · 1894
- Illinois Central Railroad v. IllinoisSupreme Court of the United States · 1892
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- South Carolina v. United StatesSupreme Court of the United States · 1905
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3Cited by12 opinions
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Sublett v. City of TulsaSupreme Court of Oklahoma · 1965
- Harrison v. DaySupreme Court of Virginia · 1959
- Howell v. Port of New York AuthorityDistrict Court, D. New Jersey · 1940
- Commissioner of Internal Revenue v. HarlanCourt of Appeals for the Ninth Circuit · 1935
7 more not listed; retrieve them via the Exa API.