United States Board of Tax Appeals August 22, 1933, Docket Nos. 51246, 56310, 61217, 67231 (Halsey v. Commissioner)

*1215OPINION.

Sternhagen:

The petitioner invokes the Constitution for immunity from the proposed tax liability on the ground that the income derived by him, representing 5 percent of the cost of engineering projects of the townships, was the compensation of a public officer or employee of a state or municipal government which the Federal Government is prohibited from taxing, since such a tax