HOWARD v. COMMISSIONER OF INTERNAL REVENUE

No. 5322.

29 F.2d 895 (1928)

W. J. HOWARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Fifth Circuit.

December 20, 1928.


Attorney(s) appearing for the Case

W. J. Howard, of Houston, Tex., for petitioner.

Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and V. J. Heffernan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., Sewall Key, Sp. Asst. Atty. Gen., and Morton P. Fisher, Sp. Asst. Atty. Gen., and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for respondent.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.


WALKER, Circuit Judge.

The decision presented for review was to the effect that, in computing the petitioner's federal income tax for the year 1921, the amount of fees received by him for services as an attorney under contracts with the cities of Houston, Navasota, and Victoria, Tex., should be included in his gross income. Those fees were paid for services rendered by the petitioner to the municipalities mentioned, in four suits, one by the city of Houston to compel...

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