United States Board of Tax Appeals January 24, 1936, Docket Nos. 52555, 71062. (Hall v. Commissioner)

lead-opinion

*957OPINION.

Mellott:

Petitioner contends that the compensation received by him from Cook County is exempt from the Federal income tax. He argues that his “office, position or place of employment” as county architect is an integral part of the board’s regular establishment for the management of the affairs of the county and one of the means by which it exercises its sovereignty or