Malley v. Howard
Court of Appeals for the First Circuit
In Error to the District Court of the United States for the District of Massachusetts; James M. Morton, Jr., Judge. Actions at law by Louis Hecht, Jr., and others, trustees, by Arthur L. Howard and others, trustees, and by Alvah Crocker and others, trustees, respectively, against John F. Malley, formerly Collector of Internal Revenue, and by Arthur L. Howard and others, trustees, against Andrew J. Casey, acting Collector of Internal Revenue.
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In Error to the District Court of the United States for the District of Massachusetts; James M. Morton, Jr., Judge. Actions at law by Louis Hecht, Jr., and others, trustees, by Arthur L. Howard and others, trustees, and by Alvah Crocker and others, trustees, respectively, against John F. Malley, formerly Collector of Internal Revenue, and by Arthur L. Howard and others, trustees, against Andrew J. Casey, acting Collector of Internal Revenue. From adverse judgments (Hecht v. Malley, 276 Fed. 830), John F. Malley and Andrew J. Casey bring error.
1Opinion of the Court
ANDERSON, Circuit Judge.
These cases involve the validity of taxes imposed upon business organizations, commonly known as “Massachusetts Trusts,” under tire Revenue Acts of 1916 (39 Stat. 789) and 1918 (40 Stat. 1057). Nos. 1551 and 1552 involve the Haymarket Trust, and we treat them as one case. The cáses were argued as a group and may be conveniently dealt with in one opinion.
The chief business of the Haymarket and Hecht Trusts is that of owning, managing, and leasing real estate and distributing the net income to its shareholders. These concerns deny that they are associations within the…
2Cases cited23 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Gould v. GouldSupreme Court of the United States · 1917
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. DicksonSupreme Court of the United States · 1841
18 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Southern California Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
- Hemphill v. OrloffMichigan Supreme Court · 1927
- State ex rel. Range v. HinkleWashington Supreme Court · 1923
15 more not listed; retrieve them via the Exa API.