Legal Opinion
Rice v. Commissioner
Court of Appeals for the First Circuit
Decided February 19, 1931No. 2492PublishedCited by 9 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is a petition for a review of the decision of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue, assessing a deficiency tax for the year 1924 against the Avenue Real Estate Trust, a Massachusetts trust organized to conduct a business for profit, which under the Revenue Act of 1924 is treated as a corporation in assessing an income tax. Hecht v. Malley, 265 U. S. 144, 44 S. Ct. 462, 68 L. Ed. 949; Pfleghar Hardware Specialty Co. v. Blair (C. C. A.) 30 F.(2d) 614. By the terms of the deed of trust, shares were issued with a par…
2Cases cited10 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Heiner v. CrosbyCourt of Appeals for the Third Circuit · 1928
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
- Boggs & Buhl v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1929
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Blair v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
- Tex-Penn Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1936
- Maine Steel, Inc. v. United StatesDistrict Court, D. Maine · 1959
- Champlin Refining Co. v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1941
4 more not listed; retrieve them via the Exa API.