Legal Opinion
Willis v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 2, 1932No. 6578PublishedCited by 28 opinions
1Opinion of the Court
JAMES, District Judge.
The Board of Tax Appeals confirmed the assessment made by the Commissioner of Internal Revenue against petitioners of income tax amounts for the years 1924 and 1925 in the respective sums of $3,052.24 and $5,672.-65. Petitioners contend that the trust being administered by them was not an “association” within the meaning of the revenue law, and that the income accruing thereto was not subject to be taxed.
Petitioners are trustees under an instrument executed by devisees named in the will of John P. Broadbent, deceased, who died at Boise, Idaho, in the year 1922. Of the…
2Cases cited7 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Blair v. Wilson Syndicate TrustCourt of Appeals for the Fifth Circuit · 1930
- Little Four Oil & Gas Co. v. LewellynCourt of Appeals for the Third Circuit · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Durovic v. CommissionerUnited States Tax Court · 1970
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Wilkes-Barre Carriage Co. v. CommissionerUnited States Tax Court · 1963
- Thor Power Tool Co. v. CommissionerUnited States Tax Court · 1975
23 more not listed; retrieve them via the Exa API.