McLOUGHLIN v. COMMISSIONER OF INTERNAL REVENUE

No. 255.

89 F.2d 699 (1937)

McLOUGHLIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 3, 1937.


Attorney(s) appearing for the Case

Lord, Day & Lord, of New York City (Bernhard Knollenberg, Jesse Hoyt, and Joseph W. Wyatt, both of New York City, of counsel), for petitioner Edward McLoughlin.

James W. Morris, U. S. Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.

John J. Bennett, Jr., N. Y. Atty. Gen., Henry Epstein, Sol. Gen., of Albany, N. Y., and John F. X. McGohey, Colin McLennan, and John C. Crary, Asst. Attys. Gen., amici curiæ.

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


AUGUSTUS N. HAND, Circuit Judge.

This is a petition by a taxpayer employed in the Insurance Department of the State of New York at an annual salary of $5,125 to review an order of the Board of Tax Appeals holding his salary for 1932 income subject to taxation under the Revenue Act of that year. In 1930 the taxpayer was appointed by the Superintendent of Insurance to act as legal counsel in the Liquidation Bureau of the Insurance Department and worked daily in that...

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