Legal Opinion
Coleman-Gilbert Associates v. Commissioner of Int. Rev.
Court of Appeals for the First Circuit
Decided February 27, 1935No. 2975, 2976PublishedCited by 4 opinions
1Opinion of the Court
WILSON, Circuit Judge.
These are petitions for review of decisions of the Board of Tax Appeals under sections 1002,1003 of the 1926 Revenue Act, 26 USCA §§ 1225, 1226, and section 1001, as amended by section' 603 of the 1928 Act, 26 USCA § 1224, and section 1101 (a) of the Revenue Act of 1932 (26 USCA § 1224 (a). The petition in No. 2975 involves income taxes for the years 1927 and 1928, and the petition in No. 2976 involves income taxes for the year 1929. The same question is involved in both cases and may be disposed of in one opinion.
The question to be determined is whether the trust known…
2Cases cited18 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
- G. S. Nicholas & Co. v. United StatesSupreme Court of the United States · 1919
- Willis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
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3Cited by4 opinions
- Sears v. HassettCourt of Appeals for the First Circuit · 1940
- Murphy v. Concordia Publishing HouseSupreme Court of Missouri · 1941
- Gray Holding Corp. v. ClausonDistrict Court, D. Maine · 1951
- Commissioner v. CombsCourt of Appeals for the Ninth Circuit · 1935