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COMMISSIONER OF INT. REV. v. OGDEN

No. 2730.

62 F.2d 334 (1932)

COMMISSIONER OF INTERNAL REVENUE v. OGDEN.

Circuit Court of Appeals, First Circuit.

December 17, 1932.

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, and Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner.

Philip Nichols, of Boston, Mass. (Joseph A. Boyer, of Boston, Mass., on the brief), for Hugh W. Ogden.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

This is an appeal by the Commissioner from a decision of the Board of Tax Appeals in favor of the respondent. The question is whether certain fees amounting to $3,900 paid to the respondent by the county of Suffolk for services as auditor in certain cases pending in the Massachusetts courts were taxable as income by the United States.

The facts are not in controversy. A number of suits arising...

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