Legal Opinion
Commissioner of Internal Rev. v. Vandegrift R. & Inv. Co.
Court of Appeals for the Ninth Circuit
Decided March 2, 1936No. 7918PublishedCited by 13 opinions
1Opinion of the Court
HANEY, Circuit Judge.
This cause comes to us upon the petition of Guy Helvering, Commissioner of Internal Revenue, seeking review of orders of the Board of Tax Appeals, involving the determination by that Board of the tax liability of respondent for the years 1927-1930 inclusive. Respondent is a voluntary trust, created in the manner and for the purposes hereinafter stated. Whether, in the tax years in question, this trust was a corporation, within the meaning of the Revenue Acts and regulations thereunder, is the question to be decided in this case.
The statutes and regulations involved in the…
2Cases cited8 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Bonham v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Title Insurance & Trust Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1938
- Sherman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Wholesalers Adjustment Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
8 more not listed; retrieve them via the Exa API.