Legal Opinion
Page v. McLaughlin
District Court, E.D. Pennsylvania
Decided October 11, 1933No. 16580PublishedCited by 2 opinions
1Opinion of the Court
KIRKPATRICK, District Judge.
This is a suit to recover $9',987.33', with interest, paid by the plaintiff as a deficiency income tax assessed, at the corporation rate, against the “Page F'amily Trust, Howard W. Page, Trastee,” for the calendar year 1928. The assessment was made by the Commissioner! of Internal Revenue upon the theory that the Page Family Trust was an association within the meaning of section 701 of the Revenue Act of 1928 (26 USCA § 2701). If so, it was properly taxable as a corporation, since that section provides that the term “corporation” when used in the act includes…
2Cases cited5 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Crocker v. MalleySupreme Court of the United States · 1919
- Little Four Oil & Gas Co. v. LewellynCourt of Appeals for the Third Circuit · 1929
- Ittleson v. AndersonDistrict Court, S.D. New York · 1933
3Cited by2 opinions
- Brooklyn Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1936
- Brooklyn Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1936