Legal Opinion
Kettleman Hills Royalty Syndicate No. 1 v. Commissioner
Court of Appeals for the Ninth Circuit
Decided December 19, 1940No. 9539PublishedCited by 7 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
Kettleman Hills Royalty Syndicate No. 1, a trust, hereafter called taxpayer, petitions for a review of a decision of the Board of Tax Appeals holding it a business trust, an association corporate in character, and its income for the tax years 1934, 1935, and 1936 taxable under the provisions of Section 801(a)(2) of the Revenue Act of 1934 and Section 1001(a)(2) of the Revenue Actof Í936, 26 U.S.C.A. Int.Rev.Code, §. 3797(a)(3).. Taxpayer is a trust, admittedly in the corporate form. * Its enterprise is the ad ministration of royalty rights contracts with the Associated…
2Cases cited5 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Hill v. MartinSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- United States v. Trust No. B. I. 35, Bank of America Nat. Trust & Savings Ass'nCourt of Appeals for the Ninth Circuit · 1939
3Cited by7 opinions
- Nee v. Main Street BankCourt of Appeals for the Eighth Circuit · 1949
- United States v. Paul W. Sampsell, Trustee in Bankruptcy of F. P. Newport Corporation, Ltd., BankruptCourt of Appeals for the Ninth Circuit · 1959
- United States v. MetcalfCourt of Appeals for the Ninth Circuit · 1942
- Commissioner of Int. Rev. v. Security-First Nat. BankCourt of Appeals for the Ninth Circuit · 1945
- Section Seven Corp. v. AnglimCourt of Appeals for the Ninth Circuit · 1943
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