Legal Opinion
Marshall's Heirs v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 26, 1940No. 7084PublishedCited by 11 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
The question presented for our determination at the time of the argument was whether the trust of which the petitioner, Fidelity Trust Company, is trustee was an association taxable as a corporation during the years 1932, 1933 and 1934, pursuant to the provisions of Sections 1111(a) (2) of the Revenue 'Act of 1932, c. 209, 47 Stat. 169, 289, and 801(a) (2) of the Revenue Act of 1934, c. 277, 48 Stat. 680, 771, 26 U.S.C.A.Int.Rev.Code, § 3797(a) (3). In view of the decision of this court in Germantown Trust Company, Trustee, v. Commissioner of Internal Revenue, 3 Cir., 106…
2Cases cited9 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Lavespere v. Niagara Machine & Tool Works, Inc.Court of Appeals for the Fifth Circuit · 1990
- Porter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Coast Carton Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- Sherman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- United States v. DavidsonCourt of Appeals for the Sixth Circuit · 1940
6 more not listed; retrieve them via the Exa API.