Home/Fifth Circuit/Brown v. Commissioner

Brown v. Commissioner

55 F.2d 1076, 10 A.F.T.R. (P-H) 1245, 1932 U.S. App. LEXIS 3866, 10 A.F.T.R. (RIA) 1245
CourtCourt of Appeals for the Fifth Circuit
DecidedFebruary 22, 1932
DocketNo. 6187
StatusPublished
Cited by3 cases

This text of 55 F.2d 1076 (Brown v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Brown v. Commissioner, 55 F.2d 1076, 10 A.F.T.R. (P-H) 1245, 1932 U.S. App. LEXIS 3866, 10 A.F.T.R. (RIA) 1245 (5th Cir. 1932).

Opinion

PER CURIAM.

The Board of Tax Appeals held the petitioner liable' for an income tax upon the amounts of compensation he received from the city of Atlanta as supervising architect for a number of public school buildings.

The facts are fully stated in the opinion of the Board, reported in 19 B. T. A. 568, and need not be repeated here. We think the case is controlled by the decision of the Supreme Court in Metcalf & Eddy v. Mitchell, 269 U. S. 514, 46 S. Ct. 172, 70 L. Ed. 384.

The petition for review is denied.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Consoer, Older & Quinlan, Inc. v. Commissioner
85 F.2d 461 (Seventh Circuit, 1936)
Commissioner of Internal Revenue v. Modjeski
75 F.2d 468 (Second Circuit, 1935)
Register v. Commissioner of Internal Revenue
69 F.2d 607 (Fifth Circuit, 1934)

Cite This Page — Counsel Stack

Bluebook (online)
55 F.2d 1076, 10 A.F.T.R. (P-H) 1245, 1932 U.S. App. LEXIS 3866, 10 A.F.T.R. (RIA) 1245, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brown-v-commissioner-ca5-1932.