Legal Opinion
Thrash Lease Trust v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 15, 1938No. 8780PublishedCited by 9 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals. The question presented is whether the Board erred in sustaining the Commissioner’s determination that the petitioner was-an association taxable as a corporation.
The case arises under the Revenue Act of 1928, c. 852, 45 Stat. 79Í, and the Revenue Act of 1932, c. 209, 47 Stat. 169.
The tax rate imposed under Section 13 of each of these Acts, 26 U.S.C.A. § 13, is not in question. The issue here involves the application of the following language found in both statutes, Revenue Act 1928, § 701(a)(2), 45…
2Cases cited8 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
- Bert v. HelveringCourt of Appeals for the D.C. Circuit · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Commissioner of Internal Rev. v. FORTNEY OIL CO., ETC.Court of Appeals for the Sixth Circuit · 1942
- Helm & Smith Syndicate v. Com'r of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- John Province 1 Well v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.