Legal Opinion
Commissioner of Internal Rev. v. City Nat. Bank & T. Co.
Court of Appeals for the Tenth Circuit
Decided May 13, 1944No. 2791PublishedCited by 11 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
The sole question presented by this appeal is whether the trust involved in this case is an “association” within the meaning of Section 901(a) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code, § 3797(a). The same question involving the same trust was before us in Hamilton Depositors Corporation v. Nicholas, 10 Cir., 111 F.2d 385, and we there answered the question in the affirmative. This appeal comes to us from the United States Tax Court. It refused to follow our decision in the Nicholas case, supra, and concluded that the trust was not such an association. It…
2Cases cited9 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- United States v. Nunnally Investment Co.Supreme Court of the United States · 1942
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1941
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re Tru Block Concrete Products, Inc.United States Bankruptcy Court, S.D. California · 1983
- Fletcher v. ClarkCourt of Appeals for the Tenth Circuit · 1945
- United States v. L. H. Stierwalt and Helen H. StierwaltCourt of Appeals for the Tenth Circuit · 1961
- Titus v. United StatesCourt of Appeals for the Tenth Circuit · 1945
- Cooper v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1958
6 more not listed; retrieve them via the Exa API.