Carey v. Commissioner
United States Board of Tax Appeals
1. From the date of his appointment on July 8, 1924, petitioner performed the duties of counsel for the New Jersey Interstate Bridge & Tunnel Commission and for its successor, the New Jersey Holland Tunnel Commission, by which name the commission was known after July 1, 1929. On May 8, 1930, this commission merged with the Port of New York Authority and petitioner continued to serve as counsel for the last named body until July 1, 1930. The New Jersey Interstate Bridge &…
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1. From the date of his appointment on July 8, 1924, petitioner performed the duties of counsel for the New Jersey Interstate Bridge & Tunnel Commission and for its successor, the New Jersey Holland Tunnel Commission, by which name the commission was known after July 1, 1929. On May 8, 1930, this commission merged with the Port of New York Authority and petitioner continued to serve as counsel for the last named body until July 1, 1930. The New Jersey Interstate Bridge & Tunnel Commission and its successor were governmental instrumentalities of the State of New Jersey, and the Port of New…
1Opinion of the Court
*841OPINION.
Matthews :
There is presented in these proceedings the sole issue whether the salary of $7,500 a year received by petitioner in the years 1928, 1929, and 1930, from the New Jersey Interstate Bridge *842& Tunnel Commission (later known as the New Jersey Holland Tunnel Commission and merged in May 1930 with the Port of New York Authority) should be included in the petitioner’s taxable income for those years. The facts are clear and not disputed.
In 1918 the State of New Jersey enacted legislation to extend the system of highways in the state by providing for the construction of a -bridge over…
2Cases cited2 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Louisville, Evansville & St. Louis Railroad v. WilsonSupreme Court of the United States · 1891
3Cited by3 opinions
- Carey v. CommissionerUnited States Board of Tax Appeals · 1934
- Case v. CommissionerUnited States Board of Tax Appeals · 1936
- Platt v. CommissionerUnited States Board of Tax Appeals · 1937