Legal Opinion
Fletcher v. Clark
Court of Appeals for the Tenth Circuit
Decided July 5, 1945No. 3095PublishedCited by 16 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
The question presented for determination is whether Standard Bentonite Company, a trust, was subject to tax as an association for the years 1940, 1941, and 1942.
The facts are not in dispute. On August 31, 1929, eighteen individuals held interests by location or purchase in one or more of six placer mining claims in Wyoming, and on that day they executed a trust instrument. It transferred the interests of such persons to three named trustees, and provided that the trustees should hold the legal title in trust for the owners of the beneficial interests therein, with full…
2Cases cited9 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- A. A. Lewis & Co. v. CommissionerSupreme Court of the United States · 1937
- Pennsylvania Co. for Insurances on Lives & Granting Annuities v. United StatesCourt of Appeals for the Third Circuit · 1943
- Commissioner of Internal Revenue v. BrouillardCourt of Appeals for the Tenth Circuit · 1934
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Koenig v. JohnsonCalifornia Court of Appeal · 1945
- Nee v. Main Street BankCourt of Appeals for the Eighth Circuit · 1949
- Cebrian v. United StatesUnited States Court of Claims · 1960
- John Province 1 Well v. CommissionerUnited States Tax Court · 1961
- Mullendore Trust Company, by A. C. Adams, Mildred M. Adams and Bessie M. Johnson, Trustees v. United StatesCourt of Appeals for the Tenth Circuit · 1959
11 more not listed; retrieve them via the Exa API.