Legal Opinion
Paine v. United States
District Court, D. Massachusetts
Decided April 16, 1940No. 97PublishedCited by 6 opinions
1Opinion of the Court
FORD, District Judge.
This is an action properly brought to recover federal income taxes paid on the estate of the decedent, hereinafter referred to, for the year 1935.
The sole question involved in this case is whether the trust known as the Alaska Building Trust is a strict or pure trust, or an association taxable as a corporation under Section 801 of the Revenue Act of 1934, 48 Stat. 771, 26 U.S.C.A. Int.Rev.Code, § 3797. 1
Findings of Fact.
Rene E. Paine, hereinafter referred to as the decedent, at the time of his death, owned a one-fourth interest in the Alaska Building Trust. The…
2Cases cited8 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- A. A. Lewis & Co. v. CommissionerSupreme Court of the United States · 1937
- Helvering v. WashburnCourt of Appeals for the Eighth Circuit · 1938
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Brigham v. United StatesDistrict Court, D. Massachusetts · 1941
- Cooper v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1958
- Ward v. RountreeDistrict Court, M.D. Tennessee · 1961
- John I. Cooper v. Commissioner Of Internal RevenueCourt of Appeals for the Tenth Circuit · 1959
- Sears v. HassettDistrict Court, D. Massachusetts · 1942
1 more not listed; retrieve them via the Exa API.