United States Board of Tax Appeals November 6, 1929, Docket No. 25922. (Tobin v. Commissioner)

lead-opinion

*1262OPINION.

Murdock:

The petitioner contends that he was an employee of the State of New York, and that therefore his salary received as such employee was not subject to Federal income tax. For a history of the provisions of the various revenue acts relating to the taxability of the compensation of state employees, see George W. Fuller, 9 B. T. A. 708.