Legal Opinion
Hamilton Depositors Corp. v. Nicholas
Court of Appeals for the Tenth Circuit
Decided March 28, 1940No. 1978PublishedCited by 11 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
The question presented for consideration is whether the trust herein involved has the essential characteristics of an association and is engaged in carrying on a business for profit and therefore taxable as a corporation within the meaning of the revenue statutes in force. The pertinent statutes involved are: Revenue Act of 1932, Sec. 1111, 47 Stat. 169, 26 U.S.C.A. Int.Rev.Acts, page 656; National Industrial Recovery Act, approved June 16, 1933, Sec. 215, 48 Stat. 195; Revenue Act of 1934, Sec. 701, 801, 48 Stat. 680, 26 U.S.C.A.Int.Rev. Acts, pages 787, 790;' Revenue…
2Cases cited2 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- A. A. Lewis & Co. v. CommissionerSupreme Court of the United States · 1937
3Cited by11 opinions
- Koenig v. JohnsonCalifornia Court of Appeal · 1945
- Pennsylvania Co. for Insurances on Lives & Granting Annuities v. United StatesCourt of Appeals for the Third Circuit · 1943
- Commissioner of Internal Rev. v. City Nat. Bank & T. Co.Court of Appeals for the Tenth Circuit · 1944
- O'Hara v. Board of Education of the Vocational School in the County of CamdenDistrict Court, D. New Jersey · 1984
- Mullendore Trust Company, by A. C. Adams, Mildred M. Adams and Bessie M. Johnson, Trustees v. United StatesCourt of Appeals for the Tenth Circuit · 1959
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