Legal Opinion
Guaranty Employees Association v. United States
Court of Appeals for the Fifth Circuit
Decided January 18, 1957No. 15980PublishedCited by 7 opinions
1Opinion of the Court
TUTTLE, Circuit Judge.
The district court held that appellant was not entitled to federal income tax exemption as a “mutual savings bank,” within the meaning of Section 101(2) of the Internal Revenue Code of 1939,1 and *567that it was an “association” taxable as a corporation, within the meaning of Section 3797(a) (3).2 Even though it should not come within the mutual savings bank exemption, this association would still not be subject to tax as a corporation unless it falls within the definition of association under this section.
The pertinent facts are not in dispute. Guaranty Employees…
2Cases cited14 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Weiss v. StearnSupreme Court of the United States · 1924
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Oulton v. Savings InstitutionSupreme Court of the United States · 1873
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- In Re Tax Refund LitigationDistrict Court, E.D. New York · 1991
- Guaranty Employees Association v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Larson v. CommissionerUnited States Tax Court · 1976
- Larson v. CommissionerUnited States Tax Court · 1976
2 more not listed; retrieve them via the Exa API.