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THERRELL v. COMMISSIONER OF INTERNAL REVENUE

No. 8212.

88 F.2d 869 (1937)

THERRELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 9, 1937.

Attorney(s) appearing for the Case

H. M. Voorhis, of Orlando, Fla., and H. M. Hampton, of Ocala, Fla., for petitioner.

Howard P. Locke, J. Louis Monarch, and Sewall Key, Sp. Assts. to Atty. Gen., Robert H. Jackson and James W. Morris, Asst. Attys. Gen., and Herman Oliphant, Gen. Counsel, Dept. of Treasury, and Christopher A. Ray, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent contra.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

An additional tax was assessed by the Commissioner and sustained by the Board of Tax Appeals against John H. Therrell for the years 1931 and 1932 because of income received by him in those years as liquidator of a number of Florida banks and trust companies. The only question is whether the Federal Constitution prohibits taxation by the United States of this income earned in the service of the State of Florida. The Board held that Therrell was...

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