Legal Opinion
Myers v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 23, 1937No. 6030PublishedCited by 14 opinions
1Opinion of the Court
BRIGGLE, District Judge.
Petitioners challenge the correctness of deficiency assessments for income taxes for the years 1927 to 1931, both inclusive, made by the Commissioner of Internal Revenue against the Myers Bros. Building Trust which have been approved by the Board, of Tax Appeals.
The decision turns upon whether the trust is an “association” within the mean ing of section 2 (a) (2) of the Revenue Act of 1926 (44 Stat. 9) and section 701 (a) (2) of the Revenue Act of 1928 (45 Stat. 791, 878), 26 U.SC.A. § 1696 (3). So far as here applicable, the two sections are the same and provide that…
2Cases cited10 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- Wahl v. SchmidtIllinois Supreme Court · 1923
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956
- Commissioner of Internal Rev. v. Horseshoe L. SyndicateCourt of Appeals for the Fifth Circuit · 1940
- Commissioner of Internal Revenue v. GerstleCourt of Appeals for the Ninth Circuit · 1938
- Commissioner of Internal Revenue v. Rector & DavidsonCourt of Appeals for the Fifth Circuit · 1940
- Fidelity-Bankers Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1940
9 more not listed; retrieve them via the Exa API.