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ROBERTS v. COMMISSIONER OF INTERNAL REVENUE

No. 5597.

44 F.2d 168 (1930)

ROBERTS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

October 11, 1930.

Attorney(s) appearing for the Case

Levi O'Steen and J. C. Murphy, both of Atlanta, Ga. (D. J. Gantt and Sam L. Olive, both of Atlanta, Ga., on the brief), for petitioner.

C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., G. A. Youngquist, Asst. Atty. Gen., and Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen. (Allin H. Pierce, Sp. Atty. Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before BRYAN and FOSTER, Circuit Judges, and SIBLEY, District Judge.

PER CURIAM.

This is a petition to review a decision of the Board of Tax Appeals which held petitioner liable for income taxes, during the years 1920 and 1921, on commissions received by him as compensation for services in collecting delinquent state and county taxes. Those services were rendered under contracts which petitioner had with the state tax commissioner of Georgia and boards of commissioners of several counties of Georgia. The contract with the state tax...

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