Legal Opinion
Ittleson v. Anderson
Court of Appeals for the Second Circuit
Decided November 6, 1933No. 36PublishedCited by 11 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Appellants brought this action to recover capital stock taxes paid by a trust, established under the laws of Massachusetts,_ which were levied under the provisions of the Revenue Acts of 1918, 1921, and 1924, for the years 1921, 1922, 1923, 1924, 1925, and 1926. The taxes are based on the claim that the trust, of which the appellants are trustees, is a business association and subject to the capital stock tax on the same basis as corporations. The provisions of the three taxing acts (Revenue Act 1918, § 1000, 40 Stat. 1126, Revenue Act 1921, § 1000, 42 Stat. 294, and…
2Cases cited7 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Williams v. VreelandSupreme Court of the United States · 1919
- Little Four Oil & Gas Co. v. LewellynCourt of Appeals for the Third Circuit · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Koenig v. JohnsonCalifornia Court of Appeal · 1945
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1941
- Lyon Lumber Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Continental Bank & Trust Co. v. United StatesDistrict Court, S.D. New York · 1937
- Brooklyn Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1936
6 more not listed; retrieve them via the Exa API.