Bedell v. Commissioner
United States Tax Court
Held, the testamentary trust herein did not have "associates", and therefore could not be classified as an "association" taxable as a corporation. Sec. 7701(a)(3), I.R.C. 1954; sec. 301.7701-2(a)(2) and (3), Proced. & Admin. Regs.
1Opinion of the Court
Estate of Harry M. Bedell, Sr., Trust, Helen Bedell Stamer and Harry M. Bedell, Jr., Trustees, Petitioner v. Commissioner of Internal Revenue, Respondent
Bedell v. Commissioner
Docket Nos. 21381-84, 21382-84
United States Tax Court
86 T.C. 1207; 1986 U.S. Tax Ct. LEXIS 94; 86 T.C. No. 70;
June 18, 1986, Filed
Decision will be entered under Rule 155.
Held, the testamentary trust herein did not have "associates", and therefore could not be classified as an "association" taxable as a corporation. Sec. 7701(a)(3), I.R.C. 1954; sec. 301.7701-2(a)(2) and (3), Proced. & Admin. Regs.
K. Martin Worthy,…
2Cases cited12 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
- Foster v. Comm'rUnited States Tax Court · 1983
- Helvering v. CombsSupreme Court of the United States · 1935
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