Fuller v. Commissioner

APPEAL OF GEORGE W. FULLER.

Fuller v. Commissioner

Docket No. 3014.

United States Board of Tax Appeals

9 B.T.A. 708; 1927 BTA LEXIS 2528;

December 20, 1927, Promulgated

Amounts received as compensation for services rendered certain municipalities during 1919 held not to be exempt from the Federal income tax, on the ground that the petitioner was neither an officer, employee nor administrative agency of any State or political subdivision thereof.

Philip Nichols, Esq., for the petitioner.

Briggs G. Simpich, Esq., for the Commissioner.

GREEN

In this proceeding the petitioner seeks a redetermination of his…