PICKETT v. UNITED STATES

No. 11229.

100 F.2d 909 (1938)

PICKETT v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

December 27, 1938.


Attorney(s) appearing for the Case

Elmer B. Hodges, of Kansas City, Mo. (Albert F. Hillix and Gage, Hillix, Hodges & Cowherd, all of Kansas City, Mo., on the brief), for appellant.

Paul S. McMahon, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., J. Louis Monarch and Milford S. Zimmerman, Sp. Assts. to the Atty. Gen., and Maurice M. Milligan, U. S. Atty., and Sam C. Blair, Asst. U. S. Atty., both of Kansas City, Mo., on the brief), for the United States.

Before SANBORN, WOODROUGH, and THOMAS, Circuit Judges.


WOODROUGH, Circuit Judge.

James F. Pickett, the plaintiff in the court below, is an attorney who was employed by the Collector of the Revenue for Jackson County, Missouri, to collect delinquent taxes. He appeals from a judgment against him holding that the fees received for this work were subject to federal income tax.

It appears that appellant acted as attorney for the Collector of Jackson County during the years 1932 and 1933, pursuant to a written agreement...

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