Legal Opinion
McBrier v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided December 19, 1939No. 7155PublishedCited by 11 opinions
1Opinion of the Court
CLARK, Circuit Judge.
What is a person? To one conversant with the English language it is primarily a human being or individual. To the lawyer it also suggests a corporation. The lexicographer goes further, listing numerous gradations and differences of meaning, i.e., a role, a personage, or “the body in its external aspect”, New Century Dictionary p. 1288. The Congress, however, outdoes them all. As defined by it in the Revenue Act of 1932:
“Sec. 1111. (a) When used in this Act—
“(1) The term ‘person’ means an individual, a trust or estate, a partnership, or a corporation.” 47 Stat. 289, cf. 26…
2Cases cited7 opinions
- Neirbo Co. v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1939
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Commissioner of Internal Revenue v. WellsCourt of Appeals for the Seventh Circuit · 1937
- Commissioner of Internal Revenue v. KrebsCourt of Appeals for the Third Circuit · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Stockstrom v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1951
- Helvering v. RubinsteinCourt of Appeals for the Eighth Circuit · 1942
- Fidelity Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
- Hutchings v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
6 more not listed; retrieve them via the Exa API.