United States Board of Tax Appeals September 25, 1930, Docket No. 29930. (Raber v. Commissioner)

lead-opinion

*977OPINION.

Matthews:

The sole issue presented in this case is whether the amounts received by the petitioner in 1923 and 1924 as compensation for legal services rendered under a contract with the Attorney General of Illinois to assist in conducting certain grand jury investigations in Cook County, Illinois, under the circumstances set out in our findings of fact, constitute taxable