Legal Opinion
Main Street Bank v. Nee
District Court, W.D. Missouri
Decided January 2, 1948No. Nos. 3440, 3470PublishedCited by 3 opinions
1Opinion of the Court
REEVES, District Judge.
On June 21st of this year a memorandum opinion was filed in the above cases, 72 F.Supp. 922. In this opinion it was held that the trust arrangements in both cases were of such nature as to constitute an association contemplated by the Regulations of the Commissioner of Internal Revenue, and, as such, were taxable as corporations.
The entire case has been again reviewed, it appears from a careful re-examination of the facts and the authorities that a more serious question presented itself than the one conceived by the court at the time tile memorandum opinion mentioned…
2Cases cited9 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- 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
- A. A. Lewis & Co. v. CommissionerSupreme Court of the United States · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Nee v. Main Street BankCourt of Appeals for the Eighth Circuit · 1949
- Kirby Royalties, Inc. v. Texaco Inc.Wyoming Supreme Court · 1969
- Nee v. Main Street BankCourt of Appeals for the Eighth Circuit · 1949