Legal Opinion
Register v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 10, 1934No. 6877PublishedCited by 13 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
In his 1925 and 1926 returns petitioner, a lawyer, claimed as tax exempt, compensation paid him by the cities of Lake Alfred and Winter Haven, Fla., for legal services rendered. The claim was denied by the Commissioner and by the Board. They thought that the petitioner was neither an officer nor an employee of the cities, but simply a lawyer retained by them as other clients retained him. They thought, too, that in respect to the services for which the compensation was received, he was not an agency through which the sovereign power of the state was being immediately…
2Cases cited17 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Willcutts v. BunnSupreme Court of the United States · 1931
- Thomas v. GaySupreme Court of the United States · 1898
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Fox Film Corp. v. DoyalSupreme Court of the United States · 1932
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Coates v. United StatesCourt of Appeals for the Second Circuit · 1940
- Commissioner of Internal Revenue v. ModjeskiCourt of Appeals for the Second Circuit · 1935
- Buckner v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Burges v. CommissionerCourt of Appeals for the Fifth Circuit · 1934
- Devlin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
8 more not listed; retrieve them via the Exa API.