Miller v. Commissioner
United States Board of Tax Appeals
Where a municipality owns its water plant and operates it through a board, the members of which are appointed by the municipal authorities, held, the salary of the president of such board is subject to Federal income tax. Following C. S. Denman,27 B.T.A. 256.
1Opinion of the Court
EDWARD J. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Miller v. Commissioner
Docket No. 50050.
United States Board of Tax Appeals
28 B.T.A. 229; 1933 BTA LEXIS 1161;
May 31, 1933, Promulgated
Where a municipality owns its water plant and operates it through a board, the members of which are appointed by the municipal authorities, held, the salary of the president of such board is subject to Federal income tax. Following C. S. Denman,27 B.T.A. 256.
Robert Ash, Esq., and A. J. Nauman, C.P.A., for the petitioner.
D. P. Kimball, Esq., for the respondent.
MURDOCK
OPINION.
MURDOCK:…
2Cases cited2 opinions
- Denman v. CommissionerUnited States Board of Tax Appeals · 1932
- Miller v. CommissionerUnited States Board of Tax Appeals · 1933