Legal Opinion
United States v. Trust No. B. I. 35, Bank of America Nat. Trust & Savings Ass'n
Court of Appeals for the Ninth Circuit
Decided October 25, 1939No. 9129PublishedCited by 11 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This is an appeal from a judgment of the district court for refund of taxes paid by the appellee, the court holding invalid the assessment against and collection from appellee of taxes on income for the tax years 1931 to 1933, inclusive, as earned by an association, and also the assessment of and collection as from an t association an excise tax on dividends paid in 1933 to the holders of certificates of beneficial interest in the trust. The district court held the trust income was that of the traditional type of trusts and not of a business trust as defined by the…
2Cases cited5 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Title Insurance & Trust Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1938
- Germantown Trust Co. v. LedererCourt of Appeals for the Third Circuit · 1920
3Cited by11 opinions
- In Re Tru Block Concrete Products, Inc.United States Bankruptcy Court, S.D. California · 1983
- United States v. MetcalfCourt of Appeals for the Ninth Circuit · 1942
- United States v. GallagherCourt of Appeals for the Ninth Circuit · 1945
- Sherman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Kettleman Hills Royalty Syndicate No. 1 v. CommissionerCourt of Appeals for the Ninth Circuit · 1940
6 more not listed; retrieve them via the Exa API.