Dutton v. Commissioner
United States Board of Tax Appeals
1. The petitioners were not considered to be taxable as a trust under the regulations in force at the time the return for 1924 was filed, or under any ruling of the Commissioner which had not been reversed or revoked.
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1. The petitioners were not considered to be taxable as a trust under the regulations in force at the time the return for 1924 was filed, or under any ruling of the Commissioner which had not been reversed or revoked. They are not, therefore, entitled to be taxed as a trust for such year under the provisions of section 704 of the Revenue Act of 1928. 2. During the taxable years the petitioners constituted an "association" taxable as a corporation within the meaning of section 2(a) of the Revenue Acts of 1924 and 1926.
1Opinion of the Court
MARY L. DUTTON, JANE LEFURGY, AND W. E. LINDBLAD, TRUSTEES OF ONTRA CAFETERIA, A TRUST, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dutton v. Commissioner
Docket No. 40978.
United States Board of Tax Appeals
18 B.T.A. 1151; 1930 BTA LEXIS 2511;
February 14, 1930, Promulgated
1. The petitioners were not considered to be taxable as a trust under the regulations in force at the time the return for 1924 was filed, or under any ruling of the Commissioner which had not been reversed or revoked. They are not, therefore, entitled to be taxed as a trust for such year under the provisions…
2Cases cited6 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- E. A. Landreth Co. v. CommissionerUnited States Board of Tax Appeals · 1929
- Durfee Mineral Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Van Cleave Trust v. CommissionerUnited States Board of Tax Appeals · 1929
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