Legal Opinion
Morrissey v. Commissioner
Supreme Court of the United States
Decided December 16, 1935No. 17PublishedCited by 526 opinions
1Opinion of the CourtChief Justice Hughes
Petitioners, the trustees of an express trust, contest income taxes for the years 1924 to 1926, inclusive, upon the ground that the trust has been illegally treated as an “ association.” The Circuit Court of Appeals affirmed the decision of the Board of Tax Appeals, which sustained the ruling of the Commissioner of Internal Revenue. 74 F. (2d) 803. We granted certiorari because of a conflict of decisions as to the distinction between an “ association ” and a “ pure trust,” the decisions being described in one of the cases as “ seemingly in a hopeless state of confusion.” Coleman-Gilbert…
2Cases cited10 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brewster v. GageSupreme Court of the United States · 1930
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Helvering v. BlissSupreme Court of the United States · 1934
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3Cited by526 opinions
- Navarro Savings Assn. v. LeeSupreme Court of the United States · 1980
- Lyeth v. HoeySupreme Court of the United States · 1938
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Koshland v. HelveringSupreme Court of the United States · 1936
521 more not listed; retrieve them via the Exa API.