Emerson v. Commissioner
United States Board of Tax Appeals
1. A township attorney appointed to a statutory office pursuant to statute, held an officer of the township. 2. Compensation by both retainer and fees were received as an officer of the township and although fees were approved by township committee retroactively there was no statutory requirement that compensation be fixed in advance. Held, all compensation exempt from taxation since it was received for performance of ordinary duties of a township attorney.
1Opinion of the Court
*903OPINION.
HaeROn:
On the pleadings petitioner raises an issue with respect to the bar of the statute of limitations against the assessment of a deficiency for both of the taxable years involved. This contention appears to have been abandoned but in any case it must fail in the absence of evidence showing the date on which the petitioner’s returns were filed. Fremont Canning Co., 17 B. T. A. 484; Mary G. Iba, 20 B. T. A. 222.
The remaining issue in these proceedings is whether petitioner’s compensation as township attorney for the township of Hillside, New Jersey, in 1930 and 1932 is exempt from…
2Cases cited4 opinions
- State Consolidated Publishing Co. v. HillArizona Supreme Court · 1931
- Potter v. Township of UnionSupreme Court of New Jersey · 1917
- Smathers v. Board of Freeholders, Atlantic Co.Supreme Court of New Jersey · 1934
- Potter v. Township of UnionSupreme Court of New Jersey · 1918
3Cited by2 opinions
- Emerson v. CommissionerUnited States Board of Tax Appeals · 1937
- Stages v. CommissionerUnited States Tax Court · 1961