Ewart v. Commissioner
United States Board of Tax Appeals
Petitioner was retained by 10 municipalities of New Jersey to give legal advice to and take care of legal matters referred to him by the governing councils. His compensation in each instance was a nominal annual retainer and fees for services rendered.
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Petitioner was retained by 10 municipalities of New Jersey to give legal advice to and take care of legal matters referred to him by the governing councils. His compensation in each instance was a nominal annual retainer and fees for services rendered. Although his appointment was in each case authorized by statutes which in every case except two provided for an office of township or borough attorney, neither the statutes nor local ordinances prescribed his duties or fixed his compensation. The services were rendered in fact under an oral agreement to advise the municipal councils and prepare…
1Opinion of the Court
HOWARD EWART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ewart v. Commissioner
Docket No. 78336.
United States Board of Tax Appeals
35 B.T.A. 692; 1937 BTA LEXIS 845;
March 18, 1937, Promulgated
Petitioner was retained by 10 municipalities of New Jersey to give legal advice to and take care of legal matters referred to him by the governing councils. His compensation in each instance was a nominal annual retainer and fees for services rendered. Although his appointment was in each case authorized by statutes which in every case except two provided for an office of township or…
2Cases cited1 opinion
- Ewart v. CommissionerUnited States Board of Tax Appeals · 1937