Legal Opinion
Wholesalers Adjustment Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 8, 1937No. 10681PublishedCited by 14 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals affirming a redetermination of the Commissioner assessing an income tax against petitioner for the year 1931.
The sole question for determination below and here is whether petitioner is a copartnership or is an “association” within the meaning of section 701, Revenue Act of 1928 (45 Stat. 791, 878), such associations being taxable as corporations under section 52 of the act (26 U.S.C.A. § 52 and note).
Petitioner was formed under an instrument which thereafter was amended and during 1931 was operative. '…
2Cases cited6 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Pelton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Commissioner of Internal Rev. v. Vandegrift R. & Inv. Co.Court of Appeals for the Ninth Circuit · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
- Bonham v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Doll v. CommissionerCourt of Appeals for the Eighth Circuit · 1945
- Elot H. Raffety Farms, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Woods v. PetchellCourt of Appeals for the Eighth Circuit · 1949
9 more not listed; retrieve them via the Exa API.