Legal Opinion
Gardiner v. United States
Court of Appeals for the First Circuit
Decided May 28, 1931No. 2531PublishedCited by 19 opinions
1Opinion of the Court
ANDERSON, Circuit Judge.
This appeal raises the single question whether the Samuel Hammond Real Estate Trust is an association subject to taxes as a corporation for the five years ending June 30, 1926.
By stressing the facts that this trust succeeded to a testamentary trust, and that its actual business activities have been little more than those of the testamentary trustees, learned counsel for the appellant has made a fairly plausible argument that it should be classed with such concerns as the Wilson Syndicate Trust [Blair v. Wilson Syndicate Trust (C. C. A.) 39 F.(2d) 43] and the Costella…
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
- Crocker v. MalleySupreme Court of the United States · 1919
- Blair v. Wilson Syndicate TrustCourt of Appeals for the Fifth Circuit · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
- Commissioner of Internal Revenue v. BrouillardCourt of Appeals for the Tenth Circuit · 1934
- Fidelity-Bankers Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Lansdowne Realty Trust v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1931
- Ittleson v. AndersonCourt of Appeals for the Second Circuit · 1933
14 more not listed; retrieve them via the Exa API.