Legal Opinion
Commissioner of Int. Rev. v. Security-First Nat. Bank
Court of Appeals for the Ninth Circuit
Decided April 30, 1945No. 10554PublishedCited by 10 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
The Commissioner of Internal Revenue seeks review of an order of the Tax Court holding the organization for which the Security-First National Bank of Los Angeles is trustee is not taxable for the tax years 1937, 1938 and 1939 as an association corporate in essence within the meaning of Section 1001(a) (2) of the Revenue Act of 1936, Section 901(a) (2) of the Revenue Act of 1938, and Section 3797(a) (3) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 3797(a) (3).
The parties are agreed in the following description of the organization. In 1922, 62 persons invested…
2Cases cited8 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- West Coast Life Ins. Co. v. Merced Irr. Dist.Court of Appeals for the Ninth Circuit · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Koenig v. JohnsonCalifornia Court of Appeal · 1945
- Grandview Dairy, Inc. v. JonesCourt of Appeals for the Second Circuit · 1946
- Commissioner of Internal Revenue v. Arundel-Brooks Concrete Corp.Court of Appeals for the Fourth Circuit · 1945
- Fletcher v. ClarkCourt of Appeals for the Tenth Circuit · 1945
5 more not listed; retrieve them via the Exa API.