Wright v. Commissioner
United States Board of Tax Appeals
Fees received by the petitioner as compensation for services rendered as a receiver under appointment of the Court of Chancery of the State of New Jersey held to be includable in gross income subject to the Federal income tax.
1Opinion of the Court
*1268OPINION.
Teammell :
Since neither of the parties has submitted a brief, their respective positions are determinable only from the pleadings. The only error assigned by the petitioner in the petition is the “ improper inclusion for Federal income tax purposes of State receivership fees received in the sum of $35,000.” This assignment of error is denied by the respondent in his answer. Among the facts relied on by the petitioner as the basis of the proceeding as stated in the petition is the following: “There is no provision under the Federal Statute by which State receivership fees are subject…
2Cases cited6 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- United States v. HartwellSupreme Court of the United States · 1868
- Hall v. WisconsinSupreme Court of the United States · 1880
- Lucas v. ReedSupreme Court of the United States · 1930
- Lucas v. HowardSupreme Court of the United States · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Abbott v. CommissionerUnited States Board of Tax Appeals · 1934
- Abbott v. CommissionerUnited States Board of Tax Appeals · 1934
- Wright v. CommissionerUnited States Board of Tax Appeals · 1934