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REGISTER v. COMMISSIONER OF INTERNAL REVENUE

No. 6877.

69 F.2d 607 (1934)

REGISTER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 10, 1934.

Attorney(s) appearing for the Case

Fred A. Woodis, of Washington, D. C., and Don Register, of Winter Haven, Fla., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, and J. H. Yeatman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

In his 1925 and 1926 returns petitioner, a lawyer, claimed as tax exempt, compensation paid him by the cities of Lake Alfred and Winter Haven, Fla., for legal services rendered. The claim was denied by the Commissioner and by the Board. They thought that the petitioner was neither an officer nor an employee of the cities, but simply a lawyer retained by them as other clients retained him. They thought, too, that in respect to the services...

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