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POWERS v. COMMISSIONER OF INTERNAL REVENUE

No. 2811.

68 F.2d 634 (1934)

POWERS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

January 9, 1934.

Attorney(s) appearing for the Case

Melville F. Weston, of Boston, Mass. (Stanley R. Miller and Powers & Hall, all of Boston, Mass., on the brief), for petitioners.

John MacC. Hudson, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before WILSON and MORTON, Circuit Judges, and HALE, District Judge.

MORTON, Circuit Judge.

The question is whether the public trustees of the Boston Elevated Railway Company were subject to a federal income tax on their official salaries for the years 1926-29. The Commissioner held that they were, and the Board of Tax Appeals affirmed his ruling. The facts are stated in the findings and opinion of the Board. 26 B. T. A. 1381. There are differences between the cases of different petitioners as to the tax year, or years, which are involved...

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