Legal Opinion
Main-Hammond Land Trust v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 11, 1952No. 11529_1PublishedCited by 43 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
The sole question presented in this petition to review is whether the Main-Hammond Land Trust, petitioner, is a business trust created and operated for profit on bclialf of its beneficiaries. The Commis- 77 for the taxable year ended June 30, sioner determined that Main-Hammond was 1949. The petition to review attacks the an association taxable as a corporation decision of the Tax Court of the United within the purview of § 3797, Internal States sustaining the Commissioner’s de-34evenue Code, 26 U.S.C.A. § 3797, which termination. The facts are stipulated; no provides…
2Cases cited9 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- 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
4 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Dorl v. CommissionerUnited States Tax Court · 1972
- GAF Corp. v. CommissionerUnited States Tax Court · 2000
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956
38 more not listed; retrieve them via the Exa API.