Legal Opinion
Porter v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 29, 1942No. 9920PublishedCited by 22 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
There is but one question presented by this petition for review, namely, whether the Porter Property Trustees, Ltd., is an association taxable as a corporation, or a. pure trust. The Commissioner determined a deficiency in the income and excess profits tax liability of said Porter Property Trustees, Ltd., for the calendar year 1935, and the taxpayer petitioned the Board of Tax Appeals for redetermination of the deficiencies. The Board upheld the Commissioner, and this petition for review, filed by the “trustees,” followed.
Prior to February 28, 1935, the entire capital…
2Cases cited18 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
13 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Main-Hammond Land Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- In Re Tru Block Concrete Products, Inc.United States Bankruptcy Court, S.D. California · 1983
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Los Angeles City High School District v. State Board of EqualizationCalifornia Court of Appeal · 1945
- Commissioner of Internal Rev. v. City Nat. Bank & T. Co.Court of Appeals for the Tenth Circuit · 1944
17 more not listed; retrieve them via the Exa API.