COMMISSIONER OF INTERNAL REVENUE v. MODJESKI

No. 10.

75 F.2d 468 (1935)

COMMISSIONER OF INTERNAL REVENUE v. MODJESKI.

Circuit Court of Appeals, Second Circuit.

February 4, 1935.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, M. H. Eustace, and John M. Hudson, Sp. Assts. to Atty. Gen., for petitioner.

John W. Townsend, of Washington, D. C., for respondent.

David Wilentz, Atty. Gen., amicus curiæ, for State of New Jersey.

John J. Bennett, Jr., Atty. Gen. (by Henry Epstein, Sol. Gen., of New York City), amici curiæ, for State of New York.

William A. Schnader, Atty. Gen., amicus curiæ, for Commonwealth of Pennsylvania.

T. Harry Rowland, of Camden, N. J., and Harold D. Saylor, of Philadelphia, Pa., amici curiæ, for Delaware River Joint Commission.

Julius Henry Cohen, of New York City, for Port of New York Authority.

Wilbur La Roe, Jr., of Washington, D. C., Austin J. Tobin, of New York City, and William A. Pallme, of New York City, on the brief for amici curiæ.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

This petition to review seeks a determination of whether respondent's salary of $5,000 annually received from the Delaware River Joint Commission for 1927 is exempt from federal income tax.

The commission was created by the Legislatures of Pennsylvania and New Jersey (Penn. P. L. 814, approved July 9, 1919, as amended [36 PS §§ 3421 and note 3422 et seq.]; chapter 69 of the Laws of New Jersey 1919, p. 120 [Comp. St. Supp. 1924...

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