Legal Opinion
Commissioner of Internal Rev. v. FORTNEY OIL CO., ETC.
Court of Appeals for the Sixth Circuit
Decided February 7, 1942No. 8702, 8703PublishedCited by 12 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
The principal question presented by these petitions to review decisions of the Board of Tax Appeals is whether respondents are associations within the meaning of § 1001(a) (2) of the Revenue Act of 1936,26 U.S.C.A. Int.Rev.Code, § 3797(a) (3), and thereby subject to income tax as corporations. The two cases present substantially identical facts and were decided by the Board in opin ions which treated the controlling legal questions as the same. The Commissioner determined deficiencies upon the ground that the respondent organizations were associations. The Board in each…
2Cases cited14 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Weiss v. WeinerSupreme Court of the United States · 1929
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Hecht v. MalleySupreme Court of the United States · 1924
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Arthur R. Kintner and Alyce KintnerCourt of Appeals for the Ninth Circuit · 1954
- Estate of Scofield v. CommissionerCourt of Appeals for the Sixth Circuit · 1959
- United States v. SabinoCourt of Appeals for the Sixth Circuit · 2001
- Estate of Levi T. Scofield, Douglas F. Schofield, Trustee, Mary Jane Scofield Demmon (Nee Mary Jane Scofield), Roy C. Demmon and Mary Scofield Demmon, Josephine Scholfield Thompson, Edward W. Thompson and Josephine S. Thompson, Douglas F. Schofield Trust, Douglas F. Schofield, Trustee, Douglas F. Schofield and Mary D. Schofile, Field, Schofield Building Land Trust, Douglas F. Schofield, Trustee v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Levi T. Scofield, Douglas F. Schofield, TrusteeCourt of Appeals for the Sixth Circuit · 1959
- John Province 1 Well v. CommissionerUnited States Tax Court · 1961
7 more not listed; retrieve them via the Exa API.