Legal Opinion
Hecht v. Malley
Supreme Court of the United States
Decided May 26, 1924No. 99, 100, 101, 119PublishedCited by 385 opinions
1Opinion of the CourtJustice Sanford
These four cases, which were heard together, involve the question whether the trustees of three “ Massachusetts Trusts” are subject to the special excise taxes imposed upon certain “associations” by the Revenue Act of 1916 (39 Stat. 756, c. 463), and the Revenue Act of 1918 1 (40 Stat. 1057, c. 18), based upon the value of their capital stock.
The petitioners in Case No. 99 are the trustees of the “Hecht Real Estate Trust”; in Nos. 100 and 101, the trustees of the “Haymarket Trust”; and in No. 119, the trustees of the “ Crocker, Burbank & Co. Ass’cn.” Excise taxes were assessed against them…
2Cases cited26 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Gould v. GouldSupreme Court of the United States · 1917
- United Mine Workers v. Coronado Coal Co.Supreme Court of the United States · 1922
- United States v. MerriamSupreme Court of the United States · 1923
- Sessions v. RomadkaSupreme Court of the United States · 1892
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3Cited by385 opinions
- Shapiro v. United StatesSupreme Court of the United States · 1948
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Milliken v. United StatesSupreme Court of the United States · 1931
- United States v. Kwai Fun WongSupreme Court of the United States · 2015
380 more not listed; retrieve them via the Exa API.