Legal Opinion
Mullendore Trust Company, by A. C. Adams, Mildred M. Adams and Bessie M. Johnson, Trustees v. United States
Court of Appeals for the Tenth Circuit
Decided October 21, 1959No. 6155_1PublishedCited by 8 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This action was brought for a refund of income taxes paid for the years 1950, 1951 and 1952. 1 The taxpayer was a trust created by agreement and, during the term of its existence, was admittedly an association within the meaning of Section 3797(a)(3), Internal Revenue Code of 1939, 26 U.S.C.A. § 3797(a)(3), and therefore taxable as a corporation. The question presented is whether the trust was an association, taxable as a corporation for income tax purposes, during the period of liquidation and distribution of assets after the date of expiration provided for in the…
2Cases cited7 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Fletcher v. ClarkCourt of Appeals for the Tenth Circuit · 1945
- Hamilton Depositors Corp. v. NicholasCourt of Appeals for the Tenth Circuit · 1940
- Commissioner of Internal Rev. v. Nebo Oil Co., TrustCourt of Appeals for the Tenth Circuit · 1942
- Cooper v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- E. P. Coverdell v. Mid-South Farm Equipment Association, Inc., and Mid-South Farm Equipment Association Insurance TrustCourt of Appeals for the Sixth Circuit · 1964
- Colorado Springs Cablevision, Inc. v. LivelyDistrict Court, D. Colorado · 1984
- Cebrian v. United StatesUnited States Court of Claims · 1960
- Umbriac v. KaiserDistrict Court, D. Nevada · 1979
- United States v. L. H. Stierwalt and Helen H. StierwaltCourt of Appeals for the Tenth Circuit · 1961
3 more not listed; retrieve them via the Exa API.