Lavery v. Commissioner of Internal Revenue

EVANS, Circuit Judge.

This appeal involves a dispute over the year a sum received by Lavery, the taxpayer, appellant herein, was taxable under the federal income tax law.

Mr. Lavery, the taxpayer, had been managing editor of the American Bar Association Journal. He was paid in full for his 1941 services. He terminated his services and the Board of Editors tendered him an honorarium, a check for $2,666.67, which he accepted as “payment in full, satisfaction of all his claims against the said Association and the members of the said Board of Editors on account of his said employment as such…