Legal Opinion
Germantown Trust Co. v. Commissioner
Supreme Court of the United States
Decided February 26, 1940No. 462PublishedCited by 180 opinions
1Opinion of the CourtJustice Roberts
This case involves the construction and application of provisions of the Revenue Act of 1926, as amended by that of 1934, and of the Revenue Act of 1932, relating to the venue of proceedings to review a decision of the Board of Tax Appeals and setting limitations upon the assessment of income tax.
The petitioner is a trust company, doing a general business as such, including administering trust estates and acting as agent for the custody, handling, and management of its clients’ investments. In 1930 it created, by an appropriate instrument, a fund to afford those for whom it acted the…
2Cases cited6 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- United States v. TillinghastCourt of Appeals for the First Circuit · 1934
- Commissioner of Internal Revenue v. Stetson & Ellison Co.Court of Appeals for the Third Circuit · 1930
- Commissioner of Internal Revenue v. Roosevelt & Son Inv. FundCourt of Appeals for the Second Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by180 opinions
- Beard v. Comm'rUnited States Tax Court · 1984
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Reiff v. CommissionerUnited States Tax Court · 1981
- United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
175 more not listed; retrieve them via the Exa API.