Crocker v. Malley
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE 'FIRST CIRCUIT. The case is stated in the opinion. The act of Congress clearly recognizes the distinction between the fiduciary and the association or- quasi-corporation; and from the language of sub-section G. (a), (“not including partnerships”) it would even seem doubtful if Congress intended that any body should be excluded from this class except the ordinary commercial partnerships.
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CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE 'FIRST CIRCUIT. The case is stated in the opinion. The act of Congress clearly recognizes the distinction between the fiduciary and the association or- quasi-corporation; and from the language of sub-section G. (a), (“not including partnerships”) it would even seem doubtful if Congress intended that any body should be excluded from this class except the ordinary commercial partnerships. In Massachusetts there is no statute provision in respect of any such' association as the collector claims to exist in the case at bar, and the contention of…
1Opinion of the CourtJustice Holmes
This is an action to recover taxes paid under protest to the Collector of Internal Revenue by the petitioners, the plaintiffs. The taxes were assessed to the plaintiffs as a joint-stock association within the meaning of the Income Tax Act of October 3, 1913, c. 16, Section II, G. (a), 38 Stat. 114, 166, 172, and were levied in respect of dividends received from a corporation that itself was taxable upon its net income. The plaintiffs say that they were not an association but simply trustees, and subject only to the duties imposed upon fiduciaries by Section II, D. The Circuit Court of Appeals…
2Cases cited3 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. IshamSupreme Court of the United States · 1873
- Eliot v. FreemanSupreme Court of the United States · 1910
3Cited by140 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- United States Ex Rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
- Aluminum Castings Co. v. RoutzahnSupreme Court of the United States · 1930
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