Legal Opinion
Commissioner v. Kelley
Court of Appeals for the First Circuit
Decided December 1, 1934No. 2939PublishedCited by 2 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is a petition for review of a decision of: the Board of Tax Appeals under sections 1001-1003 of the Revenue Act of 1926, as amended by the Revenue Act of 1928 (section 603) and the Revenue Act 1932 (section 1101, subd. a [26 USCA §1 122A-1226]). The question presented is whether a common-law trust created by the respondents in 1925 is an association within the definition laid down in the case of: Hecht v. Malley, 265 U. S. 144, 44 S. Ct. 462, 68 L. Ed. 949, and therefore subject to be taxed as though a corporation. Section 2 (a) (2) of the Revenue Act 1926, 26 USCA…
2Cases cited16 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Hecht v. MalleySupreme Court of the United States · 1924
- Crocker v. MalleySupreme Court of the United States · 1919
- Blair v. Wilson Syndicate TrustCourt of Appeals for the Fifth Circuit · 1930
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3Cited by2 opinions
- Coleman-Gilbert Associates v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1935
- Commissioner v. CombsCourt of Appeals for the Ninth Circuit · 1935