Legal Opinion
United States v. Davidson
Court of Appeals for the Sixth Circuit
Decided November 9, 1940No. 8354PublishedCited by 13 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Suit by James E. Davidson, appellee, substituted for James E. Davidson, as trustee, to recover income taxes paid for the years 1934 — 35 and capital stock taxes paid for the years 1934-37 in the aggregate of $3,611.93 with interest. Appellee recovered and the Government appealed.
The questions presented were: (1) whether the James E. Davidson trust was an association liable for income tax as a corporation under the provisions of Sections 801(a) (2) and 501(a) (2) of the Revenue Acts of 1934 and 1935 respectively [see now Title 26 U.S.C.A. Internal Revenue Code §-3797(a)…
2Cases cited8 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- A. A. Lewis & Co. v. CommissionerSupreme Court of the United States · 1937
- Blair v. Wilson Syndicate TrustCourt of Appeals for the Fifth Circuit · 1930
- Sears v. HassettCourt of Appeals for the First Circuit · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Sherman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Penna. Co., Etc., Tr. v. Phila.Supreme Court of Pennsylvania · 1943
- Bedell v. CommissionerUnited States Tax Court · 1986
- George G. Abraham and Herbert Abraham, Trustees of the Abraham Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1969
8 more not listed; retrieve them via the Exa API.