Legal Opinion
Walker v. United States
District Court, D. Massachusetts
Decided May 25, 1961No. Civ. A. 60-140, 60-141PublishedCited by 1 opinion
1Opinion of the Court
FRANCIS J. W. FORD, District Judge.
Plaintiffs in 60-140-F bring this action as trustees of the so-called Walker Building trust to recover income taxes alleged to have been erroneously assessed and collected for the calendar year 1955. The sole issue is whether the income of the trust was taxable to the beneficiaries thereof or to the trust as a corporation under § 7701(a) (3) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7701 (a) (3). The companion case, 60-141-F, involves questions as to the personal income tax for 1955 of one of the beneficiaries of the trust, which are dependent on…
2Cases cited9 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Shirk v. WalkerMassachusetts Supreme Judicial Court · 1937
- Sears v. HassettCourt of Appeals for the First Circuit · 1940
- Helvering v. WashburnCourt of Appeals for the Eighth Circuit · 1938
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3Cited by1 opinion
- Howard v. United StatesUnited States Court of Claims · 1984