Legal Opinion
Commissioner of Internal Rev. v. Horseshoe L. Syndicate
Court of Appeals for the Fifth Circuit
Decided March 26, 1940No. 9134PublishedCited by 24 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
Upon petition to review a decision of the Board of Tax Appeals, we must decide whether or not the respondent was, during the tax year 1932, an association within the meaning of Section 1111(a) (2) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rcv.Acts, and, as such, was subject to income tax as a corporation.
It has been said that no inelastic rule can be advanced to settle the question, due to the variety of circumstances under which it may arise, but that the facts of each case, must control its determination. Morrissey v. Commissioner, 296 U.S. 344, 56 S.Ct. 289, 80…
2Cases cited10 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- South Chicago Coal & Dock Co. v. BassettSupreme Court of the United States · 1940
- McEntire v. ThomasonCourt of Appeals of Texas · 1919
- Lucas v. Extension Oil Co.Court of Appeals for the Fifth Circuit · 1931
- Bert v. HelveringCourt of Appeals for the D.C. Circuit · 1937
5 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Tennessee Coal, Iron & R. Co. v. Muscoda Local No. 123, Etc.Court of Appeals for the Fifth Circuit · 1943
- Lawrence F. Lee, Jr. v. Navarro Savings AssociationCourt of Appeals for the Fifth Circuit · 1979
- Farrell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
- Del Mar Addition v. Commissioner of Internal Rev.Court of Appeals for the Fifth Circuit · 1940
- Coffee Pot Holding Corp. v. CommissionerCourt of Appeals for the Fifth Circuit · 1940
19 more not listed; retrieve them via the Exa API.