Legal Opinion
Sears v. Hassett
Court of Appeals for the First Circuit
Decided May 23, 1940No. 3574PublishedCited by 24 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
These two cases were consolidated for trial and for purposes of appeal. The first was an action to recover back income taxes for 1935 and 1936, assessed against the F. R. Sears Real Estate Trust as an “association” within the meaning of the Revenue Acts of 1934 and 1936. The second was an action to recover back capital stock taxes for the years ending June 30, 1933, 1934, 1935 and 1936, assessed against the same trust as an association “carrying on or doing business” during those years, within the meaning of the applicable Revenue Acts. Appeals are taken from judgments…
2Cases cited9 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Gardella v. ChandlerCourt of Appeals for the Second Circuit · 1949
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1941
- Nee v. Main Street BankCourt of Appeals for the Eighth Circuit · 1949
- United States v. DavidsonCourt of Appeals for the Sixth Circuit · 1940
- Elm Street Realty Trust v. CommissionerUnited States Tax Court · 1981
19 more not listed; retrieve them via the Exa API.