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OGILVIE v. COMMISSIONER OF INTERNAL REVENUE

No. 5248.

36 F.2d 473 (1929)

OGILVIE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 16, 1929.

Attorney(s) appearing for the Case

H. D. Minor, of Memphis, Tenn., for petitioner.

Helen R. Carloss, of Washington, D. C. (Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and Prew Savoy, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

HICKENLOOPER, Circuit Judge.

But one question is involved in this review of the decision of the Board of Tax Appeals, viz.: Whether the petitioner, who is manager of the Goodwyn Institute of Memphis, Tenn., is to be classified as an "officer or employee" of the state under section 1211 of the Revenue Act of 1926, c. 27, 44 Stat. 9 (26 USCA § 1065b).

By his last will and testament William A. Goodwyn left the entire residue of his estate to the state of...

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