Legal Opinion
Sears v. Hassett
District Court, D. Massachusetts
Decided March 20, 1942No. Civil Action 1496PublishedCited by 2 opinions
1Opinion of the Court
WYZANSKI, District Judge.
In accordance with Federal Rules of Civil Procedure, rule 56(a), 28 U.S.C.A. following section 723c, the plaintiffs have moved for a summary judgment in their suit to recover from the Collector of Internal Revenue amounts paid on account of income taxes for 1937. There are no issues of fact. The only issue of law is whether from June 24, 1937, to the end of that year the trustees of the F. R. Sears Real Estate Trust were taxable as an “association” within the meaning of Section 1001 of the Revenue Act of .1936, c. 690, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts, page 971.
2Cases cited5 opinions
- Sears v. HassettCourt of Appeals for the First Circuit · 1940
- Cleveland Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Myers v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Commissioner of Int. Rev. v. GIBBS-PREYER TRUSTS NOS. 1 & 2Court of Appeals for the Sixth Circuit · 1941
- Paine v. United StatesDistrict Court, D. Massachusetts · 1940
3Cited by2 opinions
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956