1. Home
  2. Browse Decisions
  3. F.2d
  4. 76 F.2d
  5. 76 F.2d 515 (1935)
 

COMMISSIONER OF INTERNAL REVENUE v. TEN EYCK

No. 274.

76 F.2d 515 (1935)

COMMISSIONER OF INTERNAL REVENUE v. TEN EYCK.

Circuit Court of Appeals, Second Circuit.

April 1, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., for petitioner.

John C. Watson, of Albany, N. Y. (Laurence Graves, of Washington, D. C., of counsel), for respondent.

John J. Bennett, Jr., Atty. Gen., Henry Epstein, Sol. Gen., of New York City, for the State of New York.

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

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

Wendell P. Brown, of Albany, N. Y., Wilbur LaRoe, Jr., of Washington, D. C., Austin J. Tobin and William A. Pallme, both of New York City, and Charles E. Goldberg, on the brief, amici curiæ.

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

MANTON, Circuit Judge.

Respondent is the chairman of the Albany Port District Commission, and the petitioner seeks to tax his salary received for the year 1930, under the Revenue Act of 1928 (45 Stat. 791), 26 USCA § 2001 et seq. The Board of Tax Appeals held that his income was exempt because it was a salary paid by the state of New York to a state officer, for services rendered in the performance of an essential governmental function.

The questions...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases