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COMMISSIONER OF INTERNAL REVENUE v. MURPHY

No. 106.

70 F.2d 790 (1934)

COMMISSIONER OF INTERNAL REVENUE v. MURPHY.

Circuit Court of Appeals, Second Circuit.

May 21, 1934.

Attorney(s) appearing for the Case

Pat Malloy, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen. (E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and C. A. Ray, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for petitioner.

Thomas F. Powers, of New York City (John J. Fox, of New York City, of counsel), for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

The respondent is an attorney at law engaged in general practice in New York City. In the year 1926 he received compensation from the state of New York for services in representing the state in a case pending before the American-British Arbitral Tribunal. He claims that such compensation was exempt from federal income tax, and the Board of Tax Appeals so held. The Commissioner seeks to reverse this ruling.

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