Legal Opinion
Tyson v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 9, 1931No. 4559PublishedCited by 11 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Petitioners reported taxable income for the years 1925, 1926, and 1927. The correctness of the taxes assessed thereon is the only question presented to us. Respondent contends that the Zenith Real Estate Trust was taxable as a corporation. Petitioners, on the other hand, argue that it should have been taxed at the rate the revenue acts provided for the taxation of a trust. Two small items, penalties for the years 1925 and 1926, amounting to $176.68 and $185.87, were also involved, but the correctness of petitioners’ position in reference thereto is now conceded by…
2Cases cited6 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Little Four Oil & Gas Co. v. LewellynCourt of Appeals for the Third Circuit · 1929
- Gardiner v. United StatesCourt of Appeals for the First Circuit · 1931
- Lansdowne Realty Trust v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Commissioner of Internal Revenue v. BrouillardCourt of Appeals for the Tenth Circuit · 1934
- Fidelity-Bankers Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Commissioner of Int. Rev. v. Morriss R. Co. Trust No. 2Court of Appeals for the Seventh Circuit · 1934
- Commissioner of Int. Rev. v. GIBBS-PREYER TRUSTS NOS. 1 & 2Court of Appeals for the Sixth Circuit · 1941
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1933
6 more not listed; retrieve them via the Exa API.