Metcalf & Eddy v. Mitchell

Metcalf & Eddy, the plaintiffs below, were consulting •engineers.who, either individually or as co-partners, were professionally employed to advise states or subdivisions of states with reference to proposed water supply and sewage disposal systems. . During 1917 the fees received by them for these services-were paid over to the firm and became a part of its gross income. Upon this portion of their net income they paid, under protest, the tax assessed on the net income of co-partnerships under the War Revenue Act of 1917 (Act. of October 3, 1917, c. 63, § 209, 40 Stat. 300, 307). They then…