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BURNET v. LIVEZEY

No. 3072.

48 F.2d 159 (1931)

BURNET, Commissioner of Internal Revenue, v. LIVEZEY.

Circuit Court of Appeals, Fourth Circuit.

March 13, 1931.

Attorney(s) appearing for the Case

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

John T. Delaney and E. L. Hogsett, both of Huntington, W. Va. (Livezey, Hogsett & McNeer, of Huntington, W. Va., on the brief), for respondent.

Before PARKER, Circuit Judge, and McCLINTIC and COLEMAN, District Judges.

WILLIAM C. COLEMAN, District Judge.

The present case arises on petition to review a decision of the United States Board of Tax Appeals to the effect that compensation paid to respondent in 1923, by the state of West Virginia, for his services as counsel for the Public Service Commission of that state, was exempt from federal income tax on the ground that the respondent was an employee of the state of West Virginia, and that therefore his salary as such was exempt...

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