Moisseiff v. Commissioner
United States Board of Tax Appeals
1. The Delaware River Bridge Joint Commission is a governmental instrumentality of Pennsylvania and New Jersey, and The Port of New York Authority is a governmental instrumentality of New York and New Jersey. 2. The petitioner was an employee of these governmental instrumentalities mentioned in the years 1925, 1926, and 1927, and the compensation received by him for services performed is exempt from income tax.
1Opinion of the Court
LEON S. MOISSEIFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Moisseiff v. Commissioner
Docket Nos. 36111, 45700.
United States Board of Tax Appeals
21 B.T.A. 515; 1930 BTA LEXIS 1841;
December 2, 1930, Promulgated
1. The Delaware River Bridge Joint Commission is a governmental instrumentality of Pennsylvania and New Jersey, and The Port of New York Authority is a governmental instrumentality of New York and New Jersey.
2. The petitioner was an employee of these governmental instrumentalities mentioned in the years 1925, 1926, and 1927, and the compensation received by him for…
2Cases cited21 opinions
- The Minnesota Rate CasesSupreme Court of the United States · 1913
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- County of Mobile v. KimballSupreme Court of the United States · 1881
- Houck v. Little River Drainage DistrictSupreme Court of the United States · 1915
- Gonzalez v. Roman Catholic Archbishop of ManilaSupreme Court of the United States · 1929
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