Legal Opinion
Title Insurance & Trust Co. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided December 27, 1938No. 8886PublishedCited by 19 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Petitioner, Title Insurance & Trust Company, as trustee of the Taft Building Land Trust (also called Trust No. B-7620), seeks reversal of a decision of the Board of Tax Appeals which determined that there was a deficiency of $2,726.36 in respect of the income tax payable by petitioner as such trustee for the calendar year 1933.
On the income received by it as such trustee in 1933, petitioner, relying on § 161(a) of the Revenue Act of 1932, 47 Stat. 219, 26 U.S.C.A. § 161(a), 1 paid only such tax as would have been payable by an individual receiving such income.…
2Cases cited6 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- Crocker v. MalleySupreme Court of the United States · 1919
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Main-Hammond Land Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Gemological Institute of America, Inc. v. RiddellDistrict Court, S.D. California · 1957
- Sherman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
14 more not listed; retrieve them via the Exa API.