Brown v. Commissioner
United States Board of Tax Appeals
The petitioner, an attorney, gave up private practice to become an assistant attorney general of a State, taking charge of a criminal investigation conducted by the attorney general. Held, that his compensation is not subject to Federal income tax.
1Opinion of the Court
*583OPINION.
Phillips:
The only issue before us is whether the respondent erred in including in gross income for the taxable year 1923 the sum of $25,750, representing compensation received by the petitioner for services as Special Assistant Attorney General of the State of Illinois. The petitioner urges that he was an employee within the *584meaning of section 1211 of the Revenue Act of 1926. This section provides as follows:
Any taxes imposed by tbe Revenue Act of 1924 or prior revenue acts upon any individual in respect of amounts received by bim as compensation for personal services as an officer or…
2Cases cited8 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Collector v. DaySupreme Court of the United States · 1871
- Dobbins v. Commissioners of Erie CountySupreme Court of the United States · 1842
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- REID v. COMMISSIONERUnited States Board of Tax Appeals · 1933
- Anderson v. CommissionerUnited States Board of Tax Appeals · 1933
- Brown v. CommissionerUnited States Board of Tax Appeals · 1931
- Ogden v. CommissionerUnited States Board of Tax Appeals · 1931