Pease v. Commissioner
United States Board of Tax Appeals
Petitioner, "appointed and employed" as engineer by eight villages and one city in Ohio; compensated on a basis of percentage of cost of construction projects; furnishing, at his own expense, supplies, equipment, and necessary assistants, was not an officer of these municipalities but an independent contractor, and his earnings are subject to tax.
1Dissent
VaN FossaN,
dissenting: The petitioner contends that he was an officer of the several municipalities referred to in the findings of fact and that, therefore, the imposition of a Federal income tax on his receipts from the municipalities is in contravention of the doctrine that the Federal Government may not tax the governmental instru-mentalities of a state or political subdivision thereof. The position of the respondent, on the other hand, is that the petitioner is 'merely a contractor who performed services which were not essential goy-*21ernmental functions and, therefore, the income in…
2Cases cited23 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Poe v. SeabornSupreme Court of the United States · 1930
- City of Trenton v. New JerseySupreme Court of the United States · 1923
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