Leszczynski v. Commissioner
United States Board of Tax Appeals
The organization herein held to be an association within the meaning of the revenue acts and is taxable as a corporation.
1Opinion of the Court
*555 OPINION.
Makquette :
The sole question presented is whether the respondent has erred in determining that the petitioner was taxable as an association. Sec. 2 (a) (2), of Revenue Acts of 1924 and 1926. It returned its income as that of a trust the income of which was to be accumulated and therefore taxable to the fiduciary. Sec. 219, Revenue Acts of 1924 and 1926. It insists that its returns were proper, or, in the alternative, that its members were taxable as partners. It further asserts that, having filed its return for 1924 as a trust, under section 704 of the Revenue Act of 1928, it is…
2Cases cited5 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- E. A. Landreth Co. v. CommissionerUnited States Board of Tax Appeals · 1929
- A--C Inv. Asso. v. CommissionerUnited States Board of Tax Appeals · 1931
3Cited by1 opinion
- Leszczynski v. CommissionerUnited States Board of Tax Appeals · 1933