Mortgage Trust Certificate Pool v. Commissioner
United States Board of Tax Appeals
ASSOCIATION - TAXABLE AS CORPORATION. - There was no association taxable as a corporation where, during the taxable years, a receiver of a closed insolvent national bank held and administered some segregated assets for the purpose of liquidating them for the benefit of holders of mortgage trust certificates.
1Opinion of the Court
MORTGAGE TRUST CERTIFICATE POOL, BERKS COUNTY TRUST COMPANY ALLEGED SUCCESSOR TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Mortgage Trust Certificate Pool v. Commissioner
Docket No. 98207.
United States Board of Tax Appeals
42 B.T.A. 1238; 1940 BTA LEXIS 884;
November 15, 1940, Promulgated
ASSOCIATION - TAXABLE AS CORPORATION. - There was no association taxable as a corporation where, during the taxable years, a receiver of a closed insolvent national bank held and administered some segregated assets for the purpose of liquidating them for the benefit of holders of mortgage…
2Cases cited6 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Broadway-Brompton Bldgs. Liquidation Trust v. CommissionerUnited States Board of Tax Appeals · 1936
- Dauphin Deposit Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Dolese & Shepherd Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Fidelity Nat'l Bank & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1938
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