Legal Opinion
Commissioner of Int. Rev. v. Morriss R. Co. Trust No. 2
Court of Appeals for the Seventh Circuit
Decided January 2, 1934No. 4942PublishedCited by 9 opinions
1Opinion of the Court
FITZHENRY, Circuit Judge.
' Petitioner appeals from the decision of the Board of Tax Appeals’ holding that respondents’ trust is not an “association” within the meaning of section 2 (a) (2) of the Revenue Acts of 1924 and 1926, 26 USCA § 1262 (a) (2). The Board held there were deficiencies for the fiscal years 1924 and 1925, and a slight overpayment for the fiscal year ending November 30, 1926.
Originally there were two eases pending before the Board, being Morriss- Realty Company Trust No. 1 et al. and Morriss Realty Company Trust No. 2 et al. The avowed purpose of trust No. 1 was the…
2Cases cited8 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Hecht v. MalleySupreme Court of the United States · 1924
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- United States v. RayburnCourt of Appeals for the Eighth Circuit · 1937
- Helvering v. WashburnCourt of Appeals for the Eighth Circuit · 1938
- Myers v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Penna. Co., Etc., Tr. v. Phila.Supreme Court of Pennsylvania · 1943
4 more not listed; retrieve them via the Exa API.