Legal Opinion
Dunbar v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 23, 1933No. 2770-2772PublishedCited by 4 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
These are petitions to review decisions of the Board of Tax App.eals determining deficiencies in income taxes against the petitioners in the sum of $3,854.80 for the calendar year 1924, $784.91 for the calendar year 1925, and $769.30 for the calendar year 1926.
The basis of the determination by the Board was its ruling that the petitioners were an association taxable as a corporation and not as a trust. The question is whether the Fiske and Hammond trust, so called, was an association under section 2 (a) (2) of chapter 237 of the Revenue Act of 1924 (43 Stat. 253) and of…
2Cases cited6 opinions
- 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
- White v. HornblowerCourt of Appeals for the First Circuit · 1928
- Gardiner v. United StatesCourt of Appeals for the First Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Commissioner of Int. Rev. v. GIBBS-PREYER TRUSTS NOS. 1 & 2Court of Appeals for the Sixth Circuit · 1941
- Twin Bell Oil Syndicate v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Commissioner v. KelleyCourt of Appeals for the First Circuit · 1934
- Dunbar v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1933