Legal Opinion
Tyson v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 15, 1933No. 4944-4947PublishedCited by 7 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
Petitioners who are the trustees of the Chicago Real Estate Trust filed their income tax returns, as fiduciaries, for the five fiscal years ending June 30, 1925, to 1929. The Commissioner found that they were taxable as an association under the provisions of section 2 (a) (2) of the Revenue Acts of 1924 and 1926, 26 USCA § 1262 (a) (2), and section 701 (a) (2), Revenue Act of 1928, 26 USCA § 2701 (a) (2), and Treasury Regulations 65, arts. 1502 and 1504, relating to the Revenue Act of 1924, and similar provisions relating to the Revenue Acts of 1926 and 1928, promulgated…
2Cases cited13 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- Burnet v. BrooksSupreme Court of the United States · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Sherman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Coleman-Gilbert Associates v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1935
- Commissioner of Internal Revenue v. DuckwitzCourt of Appeals for the Seventh Circuit · 1934
- Mead v. WelchDistrict Court, S.D. California · 1936
- Commissioner of Internal Revenue v. McCormickCourt of Appeals for the Seventh Circuit · 1934
2 more not listed; retrieve them via the Exa API.