Legal Opinion
A. A. Lewis & Co. v. Commissioner
Supreme Court of the United States
Decided May 17, 1937No. 743PublishedCited by 72 opinions
1Opinion of the CourtJustice Sutherland
On January 3,1934, the Commissioner of Internal Revenue assessed a deficiency of income taxes for the year 1931 against petitioners in the sum of 1512.30. The Board of Tax Appeals, upon petition and after hearing, determined that there was no deficiency. Upon review, the court below, without opinion, reversed the decision of the Board of Tax Appeals.
The case involves the relations of petitioners under a declaration of trust and an agreement attached thereto. And the question for decision is whether the trust constitutes an association, to be taxed as a corporation, within the meaning of § 701…
2Cases cited4 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
3Cited by72 opinions
- Hynes v. CommissionerUnited States Tax Court · 1980
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956
- United States v. Brager Building & Land CorporationCourt of Appeals for the Fourth Circuit · 1941
- Commissioner of Internal Revenue v. GerstleCourt of Appeals for the Ninth Circuit · 1938
67 more not listed; retrieve them via the Exa API.