Legal Opinion
Reynolds v. Hill United States v. Hill (Three Cases). Hill v. United States
Court of Appeals for the Eighth Circuit
Decided November 6, 1950No. 13938_1PublishedCited by 10 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
These appeals are from judgments entered in three suits instituted for refunds of income taxes, capital stock taxes and declared-value excess profits taxes, which had been assessed against an inter vivos trust as constituting an association and being engaged in doing business. 1
The District Court held that the trust constituted an association, within 26 U.S. C.A. § 3797(a) (3) 2 , and so had a liability for the income taxes, but that it was not engaged in doing business during the tax years involved and so had no liability under 26 U.S.C.A. §§ 1200(a) and 600(a),…
2Cases cited7 opinions
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Elizabeth Arden Sales Corporation v. Gus Blass Co.Court of Appeals for the Eighth Circuit · 1945
- Nee v. Main Street BankCourt of Appeals for the Eighth Circuit · 1949
- Olson v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Springfield v. CarterCourt of Appeals for the Eighth Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Matter of Great Northern Iron Ore PropertiesSupreme Court of Minnesota · 1978
- International Telephone & Telegraph Corp. v. AlexanderDistrict Court, D. Delaware · 1975
- Guy Rose v. Great Northern Railway Company, and International Brotherhood of Firemen and Oilers, Helpers, Roundhouse and Railway Shop LaborersCourt of Appeals for the Eighth Circuit · 1959
- Abraham v. United StatesDistrict Court, W.D. Tennessee · 1967
5 more not listed; retrieve them via the Exa API.