Eliot v. Freeman
Supreme Court of the United States
APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS. The facts, which involve the construction of the Corporation Tax Law, are stated in the opinion.
1Opinion of the CourtJustice Day
These cases present facts differing from those involved in the consideration of the corporation tax cases just decided. Flint v. Stone Tracy Co., ante, p. 107.
In No. 448 the question is raised as to the right to lay a tax under this statute upon a certain trust formed for the purpose of purchasing, improving, holding and selling lands and buildings in Boston, known as The Cushing Real Estate Trust. By the terms of the trust the property was conveyed to certain trustees, who executed a trust agreement whereby the management of the property was vested in the trustees, who had absolute control…
2Cited by22 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Crocker v. MalleySupreme Court of the United States · 1919
- Hugh A. O'Neill and Elizabeth O'Neill v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Sun-Herald Corporation v. DugganCourt of Appeals for the Second Circuit · 1934
- City of Lakeland v. AmosSupreme Court of Florida · 1932
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