Legal Opinion
Swanson v. Commissioner
Supreme Court of the United States
Decided December 16, 1935No. 108PublishedCited by 158 opinions
1Opinion of the CourtChief Justice Hughes
The question presented is whether the income of the “ Lake View Land Association ” for the years 1925 and 1926 was subject to tax as the income of a trust under § 219 of the Revenue Act of 1926, 1 or as the income of an “ association ” by virtue of § 2 (a) (2) of that Act. 2 The Circuit Court of Appeals held the taxpayer to be an “ association ” and affirmed the decision of the Board of Tax Appeals to that effect. 76 F. (2d) 651. This Court granted a writ of certiorari. See Morrissey v. Commis sioner, ante, p. 344.
The material facts as found by the Board of Tax Appeals are as follows: Joseph…
2Cited by158 opinions
- United States v. Joseph Conforte and Sally ConforteCourt of Appeals for the Ninth Circuit · 1980
- Hynes v. CommissionerUnited States Tax Court · 1980
- A. A. Lewis & Co. v. CommissionerSupreme Court of the United States · 1937
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- State Street Trust Co. v. HallMassachusetts Supreme Judicial Court · 1942
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