Wilkins v. Moore

JONES, District Judge.

The suit is one to recover $2,206.02, with interest, alleged to have been erroneously collected and paid as Federal income taxes for the calendar years 1929 to 1932, inclusive. The deceased taxpayer was employed under written agreement with The Mahoning Valley Sanitary District, as attorney for the District, to perform such legal services as might from time to time be required by the Board of Directors of the District. Under the agreement, he was paid $250 per month as a retainer covering such advice and legal assistance as the Board of Directors of the District, and its…