Legal Opinion

Morrissey v. Commissioner

Court of Appeals for the Ninth Circuit

Decided January 7, 1935No. 7364PublishedCited by 1 opinion

1Opinion of the Court

GARRECHT, Circuit Judge.

This petition for review involves deficiencies for income taxes in the sum of $1,-890.55 for the year 1924, $1,623.49 for the year 1925, and $1,036.90 for the year 1926, and is taken from a decision of the Board of Tax Appeals. The question presented is whether or not the trust operated by the trustee petitioners was an “association” within the meaning of section 2 (a) (2) of the Revenue Acts of 1924 and 1926, 26 USCA § 1262 (a) (2).

Briefly stated, the facts are that on October 4, 1921, T. A. Morrissey and James M. O’Brien executed a declaration of trust to certain…

2Cases cited6 opinions

Hecht v. MalleySupreme Court of the United States · 1924
Hecht v. MalleySupreme Court of the United States · 1924
Crocker v. MalleySupreme Court of the United States · 1919
Trust No. 5833, Security-First Nat. Bank of Los Angeles v. WelchCourt of Appeals for the Ninth Circuit · 1931
Sloan v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1933

1 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

Cochran v. United StatesDistrict Court, D. Arizona · 1969