Dunbar v. Commissioner
United States Board of Tax Appeals
An organization created in the form of a trust to hold and operate property for convenience in the management thereof held to be an association taxable as a corporation.
1Opinion of the Court
WILLIAM H. DUNBAR, GEORGE R. NUTTER AND ESTHER FISKE HAMMOND, AS TRUSTEES OF THE FISKE & HAMMOND TRUST, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dunbar v. Commissioner
Docket Nos. 43470, 43471, 45029.
United States Board of Tax Appeals
24 B.T.A. 1114; 1931 BTA LEXIS 1541;
December 8, 1931, Promulgated
An organization created in the form of a trust to hold and operate property for convenience in the management thereof held to be an association taxable as a corporation.
Allison L. H. Newton, Esq., for the petitioners.
J. M. Leinenkugel, Esq., for the respondent.
MATTHEWS
These…
2Cases cited10 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Brooks-Scanlon Corp. v. United StatesSupreme Court of the United States · 1924
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
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