Legal Opinion
Blair v. Wilson Syndicate Trust
Court of Appeals for the Fifth Circuit
Decided March 26, 1930No. 5641PublishedCited by 29 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
Respondent, through the trustee, filed fiduciary return for the years 1921,1922, and 1923, showing no income taxes due. The Commissioner of Internal Revenue, on the theory that respondent was not an ordinary trust but should be classed as an association, taxable in the same manner as a corporation, determined deficiencies for the respective years of $9,359.44, $20,563.97 and $15,554.-70, and in addition imposed a penalty of $2,-339.88 for the first year. On appeal, the Board of Tax Appeals reversed the Commissioner. 14 B. T. A. 508.
Stated as briefly as possible, the…
2Cases cited5 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Hecht v. MalleySupreme Court of the United States · 1924
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
3Cited by29 opinions
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Willis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Gardiner v. United StatesCourt of Appeals for the First Circuit · 1931
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