Legal Opinion
Commissioner of Int. Rev. v. GIBBS-PREYER TRUSTS NOS. 1 & 2
Court of Appeals for the Sixth Circuit
Decided February 11, 1941No. 8429, 8430PublishedCited by 8 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
The questions presented for our decision are whether the two trusts, of which respondent, The George D. Harter Bank of Canton, Ohio, is trustee, were associations taxable as corporations during the years 1934 and 1935, pursuant to the provisions of Section 801(a) (1) (2) of the Revenue Act of 1934, c. 277, 48 Stat. 680, 26 U.S.C. A.Int.Rev.Acts, page 790, and Section 501 (a) (1) (2) of the Revenue Act of 1935, c. 829, 49 Stat. 1014, 26 U.S.C.A.Int.Rev.Acts, page 811.
Lewis Gibbs died in 1914, the owner of four parcels of commercial real estate in the business district…
2Cases cited15 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Burke v. DulaneySupreme Court of the United States · 1894
- Hecht v. MalleySupreme Court of the United States · 1924
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
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3Cited by8 opinions
- United States v. L. H. Stierwalt and Helen H. StierwaltCourt of Appeals for the Tenth Circuit · 1961
- Nashville Trust Co. v. CotrosCourt of Appeals for the Sixth Circuit · 1941
- George G. Abraham and Herbert Abraham, Trustees of the Abraham Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Abraham v. United StatesDistrict Court, W.D. Tennessee · 1967
- Equitable Trust Co. v. MagruderDistrict Court, D. Maryland · 1941
3 more not listed; retrieve them via the Exa API.