tˈæft hˈɛld ðæt pˈeɪmənt ʌv mˈɪstɚ. wˈʊdz tˈæksᵻz baɪ hɪz ɛmplˈɔɪɚ kˈɑːnstɪtˌuːɾᵻd ɐdˈɪʃənəl tˈæksəbəl ˈɪŋkʌm tə hˌɪm fɚðə jˈɪɹz ɪn kwˈɛstʃən.
Taft held that payment of Mr. Wood's taxes by his employer constituted additional taxable income to him for the years in question.