Huron River Syndicate v. Commissioner
United States Board of Tax Appeals
Petitioner on facts held to be an association taxable as a corporation. Del Mar Addition v. Commissioner (C.C.A., 5th Cir.), 113 Fed.(2d) 410, followed.
1Opinion of the Court
*862OPINION.
Opper:
The primary issue is petitioner’s taxability as an association similar to a corporation.1 Petitioner contends that this record more nearly resembles Commissioner v. Gerstle (C. C. A., 9th Cir.), 95 *863Fed. (2d) 587, than Del Mar Addition v. Commissioner (C. C. A., 5th Cir.), 113 Fed. (2d) 410, relied upon by respondent.
Like all proceedings of this nature, the present controversy must be decided upon its individual facts. We think these bring it more nearly within the rule of the Del Mar case than of Commissioner v. Gerstle. Three important distinctions from the latter appear to us…
2Cases cited2 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
3Cited by6 opinions
- Bloomfield Ranch v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1948
- Bloomfield Ranch v. CommissionerUnited States Tax Court · 1947
- Huron River Syndicate v. CommissionerUnited States Board of Tax Appeals · 1941
- Larson v. CommissionerUnited States Tax Court · 1976
- Larson v. CommissionerUnited States Tax Court · 1976
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