Legal Opinion
Codman v. United States
District Court, D. Massachusetts
Decided December 27, 1939No. 7289PublishedCited by 6 opinions
1Opinion of the Court
FORD, District Judge.
This is a suit to recover capital stock taxes collected from the Codman Trust, hereinafter called the “Trust,” for the fiscal years ending June 30, 1933 to June 30, 1937, inclusive. Claims for exemption were made on the following grounds: (a) the Trust was not an association taxable as a corporation; and (b) the Trust was not carrying on or doing business, within the meaning of the applicable revenue acts.
The facts -for the most part are stipulated and show that the Trust was formed by an indenture on October 13, 1899. The Trust was created by six of seven owners,…
2Cases cited15 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
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3Cited by6 opinions
- Paine v. United StatesDistrict Court, D. Massachusetts · 1940
- Section Seven Corp. v. AnglimCourt of Appeals for the Ninth Circuit · 1943
- Penberthy Electromelt Co. v. Star City Glass Co.West Virginia Supreme Court · 1964
- Nashua & L. R. Corp. v. WelchDistrict Court, D. Massachusetts · 1940
- Walker v. United StatesDistrict Court, D. Massachusetts · 1961
1 more not listed; retrieve them via the Exa API.