A--C Inv. Asso. v. Commissioner
United States Board of Tax Appeals
Held that the petitioning organization was an association taxable as a corporation.
1Opinion of the Court
*588OPINION.
Van Fossan:
The fundamental issue in these proceedings is whether or not the petitioner was an association taxable as a corporation.
The word “ association ” as used in the revenue acts is a term “used throughout the United States to signify a body of persons united *589without a charter, but upon the methods and forms used by incorporated bodies for the prosecution of some common enterprise. * * * An organized but unchartered body analagous to but distinguished from a corporation.” Hecht v. Malley, 265 U. S. 144.
The petitioner was an unincorporated body of persons. The petitioner’s plan,…
2Cases cited4 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Hecht v. MalleySupreme Court of the United States · 1924
- Bank of Redemption v. BostonSupreme Court of the United States · 1888
- United States v. WilliamsSupreme Court of the United States · 1929
3Cited by6 opinions
- Savings Feature of Relief Dep't v. CommissionerUnited States Board of Tax Appeals · 1935
- Leszczynski v. CommissionerUnited States Board of Tax Appeals · 1933
- A--C Inv. Asso. v. CommissionerUnited States Board of Tax Appeals · 1931
- Leszczynski v. CommissionerUnited States Board of Tax Appeals · 1933
- Savings Feature of Relief Dep't v. CommissionerUnited States Board of Tax Appeals · 1935
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