Goodale v. Commissioner
United States Board of Tax Appeals
The Buffalo City Hospital is an instrumentality of the State of New York engaged in an essential governmental function. Compensation of its superintendent is exempt from Federal taxation.
1Opinion of the Court
WALTER S. GOODALE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Goodale v. Commissioner
Docket No. 78456.
United States Board of Tax Appeals
34 B.T.A. 697; 1936 BTA LEXIS 659;
June 17, 1936, Promulgated
The Buffalo City Hospital is an instrumentality of the State of New York engaged in an essential governmental function. Compensation of its superintendent is exempt from Federal taxation.
Walter S. Goodale pro se.
Paul A. Sebastian, Esq., for the respondent.
VAN FOSSAN
OPINION.
VAN FOSSAN: This is a proceeding for the redetermination of a deficiency of $474.15 for the calendar year 1932.…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Bolster v. City of LawrenceMassachusetts Supreme Judicial Court · 1917
- Benton v. Trustees of the City HospitalMassachusetts Supreme Judicial Court · 1885
- Curran v. City of BostonMassachusetts Supreme Judicial Court · 1890
- County of Sacramento v. ChambersCalifornia Court of Appeal · 1917
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