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COMMISSIONER OF INTERNAL REVENUE v. SHERMAN

No. 2863.

69 F.2d 755 (1934)

COMMISSIONER OF INTERNAL REVENUE v. SHERMAN.

Circuit Court of Appeals, First Circuit.

March 14, 1934.

Attorney(s) appearing for the Case

J. P. Jackson, Sp. Asst. to Atty. Gen. (Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Lawrence E. Green, of Boston, Mass. (Reginald Heber Smith and Hale & Dorr, all of Boston, Mass., on the brief), for Sherman, executrix.

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

WILSON, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals, holding that the salary of the superintendent of public parks in the city of New Bedford in the commonwealth of Massachusetts was not subject to an income tax for the taxable year 1929.

In 1882 the Massachusetts Legislature passed an act authorizing each town and city in that commonwealth by a majority vote to create a board of park commissioners, with authority to locate...

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