Wilson Trust v. Commissioner
United States Board of Tax Appeals
Under the facts in these proceedings, it is held that the Commissioner erred in holding the petitioner to be an association taxable as a corporation.
1Opinion of the Court
WILSON TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wilson Trust v. Commissioner
Docket No. 39383.
United States Board of Tax Appeals
20 B.T.A. 549; 1930 BTA LEXIS 2090;
August 13, 1930, Promulgated
Under the facts in these proceedings, it is held that the Commissioner erred in holding the petitioner to be an association taxable as a corporation.
B. B. Pettus, Esq., for the petitioner.
B. M. Coon, Esq., for the respondent.
BLACK
The petitioner is a trust created by Walter H. Wilson in December, 1923, and holds title to several pieces of real estate in Chicago, Ill. For the year…
2Cases cited1 opinion
- Wilson Trust v. CommissionerUnited States Board of Tax Appeals · 1930