Legal Opinion
Saxe v. Shea
Court of Appeals for the Second Circuit
Decided July 5, 1938No. 75PublishedCited by 7 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The question presented by this appeal is whether compensation received by an attorney at law for services rendered as referee or special guardian pursuant to appointment by courts of the state of New York, is exempt by statutory provision or constitutional immunity from taxation by the United States.
During the years 1924, 1925 and 1926, the Supreme Court of the state of New York and the Surrogate’s Court of the county of New York, from time to time appointed the appellant to act in specific cases as referee or special guardian. Each appointment was made by an order entered…
2Cases cited11 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Collector v. DaySupreme Court of the United States · 1871
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Helvering v. TherrellSupreme Court of the United States · 1938
- In re the Estate of MackenzieNew York Surrogate's Court · 1935
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Meigs v. United StatesCourt of Appeals for the First Circuit · 1940
- Pope v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Pickett v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- Commissioner v. ChurchCourt of Appeals for the Third Circuit · 1939
- Clock v. CommissionerUnited States Board of Tax Appeals · 1942
2 more not listed; retrieve them via the Exa API.