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HELVERING v. POWERS

No. 17.

293 U.S. 214 (1934)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. POWERS, EXECUTOR, ET AL.

Supreme Court of United States.

Decided December 3, 1934.

Attorney(s) appearing for the Case

Solicitor General Biggs, with whom Assistant Attorney General Wideman and Messrs. Erwin N. Griswold, James W. Morris, and John MacC. Hudson were on the brief, for petitioner.

Mr. Melville Fuller Weston, with whom Mr. J. Colby Bassett was on the brief, for respondents.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The question presented is whether the compensation of the members of the Board of Trustees of the Boston Elevated Railway Company is constitutionally exempt from the imposition of a federal income tax. Immunity is sought upon the ground that the trustees are officers of the Commonwealth of Massachusetts and instrumentalities of its government. The Circuit Court...

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