Durfee Mineral Co. v. Commissioner
United States Board of Tax Appeals
The terms of a trust agreement, together with a conveyance of property to the trustees named therein, held to have created such an association as is subject to corporation income and profits taxes under the Revenue Act of 1918.
1Opinion of the Court
APPEAL OF DURFEE MINERAL CO.
Durfee Mineral Co. v. Commissioner
Docket No. 1133.
United States Board of Tax Appeals
7 B.T.A. 231; 1927 BTA LEXIS 3220;
June 9, 1927, Promulgated
The terms of a trust agreement, together with a conveyance of property to the trustees named therein, held to have created such an association as is subject to corporation income and profits taxes under the Revenue Act of 1918.
L. J. Benckenstein, Esq., for the petitioner.
E. C. Lake, Esq., for the Commissioner.
SMITH
This proceeding was initiated by an appeal made in the name of the former trustees of a trust estate created in…
2Cases cited1 opinion
- Durfee Mineral Co. v. CommissionerUnited States Board of Tax Appeals · 1927