Modjeski v. Commissioner
United States Board of Tax Appeals
1. The Delaware River Bridge Joint Commission is a governmental instrumentality of Pennsylvania and New Jersey. Leon S. Moisseiff,21 B.T.A. 515, followed. 2. Petitioner was an employee of the commission in 1927 and the compensation received by him is exempt from Federal income tax.
1Opinion of the Court
RALPH MODJESKI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Modjeski v. Commissioner
Docket No. 49517.
United States Board of Tax Appeals
28 B.T.A. 1051; 1933 BTA LEXIS 1056;
August 11, 1933, Promulgated
1. The Delaware River Bridge Joint Commission is a governmental instrumentality of Pennsylvania and New Jersey. Leon S. Moisseiff,21 B.T.A. 515, followed.
2. Petitioner was an employee of the commission in 1927 and the compensation received by him is exempt from Federal income tax.
James Craig Peacock, Esq., for the petitioner.
C. A. Ray, Esq., for the respondent.
GOODRICH
The single…
2Cases cited2 opinions
- Moisseiff v. CommissionerUnited States Board of Tax Appeals · 1930
- Modjeski v. CommissionerUnited States Board of Tax Appeals · 1933