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BAKER v. COMMISSIONER OF INTERNAL REVENUE

No. 5358.

149 F.2d 342 (1945)

BAKER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

May 10, 1945.

Attorney(s) appearing for the Case

Arthur S. Dayton, of Charleston, W. Va., for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen. (Sewall Key, J. Louis Monarch and Helen Goodner, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before STONE, Chief Justice of the United States, GRONER, Chief Justice of the United States Court of Appeals for the District of Columbia, and DOBIE, United States Circuit Judge.

DOBIE, Circuit Judge.

This appeal involves the validity of federal income taxes. The Commissioner of Internal Revenue (hereinafter called the Commissioner) included within gross income for each of the years 1939, 1940, and 1941, the judicial salary of $10,000 of Honorable William E. Baker, United States District Judge for the Northern District of West Virginia, and the Commissioner determined deficiencies resulting from this...

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