Legal Opinion
McKean v. Scofield
Court of Appeals for the Fifth Circuit
Decided January 11, 1940No. 9237PublishedCited by 4 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
There were five suits filed in the district court against the Collector of Internal Revenue to recover additional taxes exacted for the year 1933. Each suit was brought by A. J. McKean, Sr., A. J. McKean, Jr., and E. B. McKean as trustees, but as trustees for different beneficiaries and under a different deed of trust in each case. The additional tax was assessed on the separate returns of each trust by considering the five trusts, along with five other similar trusts relating to other property, as constituting an association taxable as a corporation. The court…
2Cases cited9 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- US Trust Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- HELVERING, COMMR. OF INTERNAL REVENUE v. McILVAINE TR.Supreme Court of the United States · 1936
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3Cited by4 opinions
- McKean v. ScofieldCourt of Appeals for the Fifth Circuit · 1940
- Rost v. United StatesCourt of Appeals for the Fifth Circuit · 2022
- Rost v. United StatesCourt of Appeals for the Fifth Circuit · 2022
- State Nat. Bank v. United StatesDistrict Court, W.D. Texas · 1944