# Brown v. Commissioner

> Court of Appeals for the Fifth Circuit · February 22, 1932 · 55 F.2d 1076

URL: https://www.frixlaw.com/law-library/cases/6849388

## Case

- **Full name:** A. Ten Eyck BROWN v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** February 22, 1932
- **Citations:** 55 F.2d 1076; 10 A.F.T.R. (P-H) 1245; 10 A.F.T.R. (RIA) 1245; 1932 U.S. App. LEXIS 3866
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6849388

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6849388. Public record. Not legal advice.