SWAN, Circuit Judge.
The question presented by this appeal is whether compensation received by an attorney at law for services rendered as referee or special guardian pursuant to appointment by courts of the state of New York, is exempt by statutory provision or constitutional immunity from taxation by the United States.
During the years 1924, 1925 and 1926, the Supreme Court of the state of New York and the Surrogate's Court of the county of New York, from...
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