BRUSH v. COMMISSIONER

No. 451.

300 U.S. 352 (1937)

BRUSH v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided March 15, 1937.


Attorney(s) appearing for the Case

Messrs. Boykin C. Wright and Paul Windels for petitioner.

Mr. J.P. Jackson, with whom Solicitor General Reed, Assistant Attorney General Jackson, and Messrs. Sewall Key and Berryman Green were on the brief, for respondent.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The question brought here for determination is whether the salary of petitioner as Chief Engineer of the Bureau of Water Supply of the City of New York is a part of his taxable income for the purposes of the federal income-tax law. The answer depends upon whether the water system of the city was created and is conducted in...

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