Legal Opinion
Nee v. Main Street Bank
Court of Appeals for the Eighth Circuit
Decided May 5, 1949No. 13746PublishedCited by 24 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
The questions are whether a certain trust was liable (1) for income taxes as an association, 26 U.S.C.A. § 3797(a) (3), and (2) for capital stock taxes as an association doing business, 26 U.S.C.A. § 1200(a).
The income taxes were for the calendar years 1939 to 1941 and the capital stock taxes for the fiscal years 1939 to 1943. The trustees had made fiduciary returns during these years, under 26 U.S.C.A. § 142, as for an ordinary trust. The Commissioner of Internal Revenue made assessments against the trust, of the association income taxes and capital stock taxes…
2Cases cited16 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Nee v. Linwood Securities Co.Court of Appeals for the Eighth Circuit · 1949
- Smith v. CommissionerUnited States Tax Court · 1959
- John Province 1 Well v. CommissionerUnited States Tax Court · 1961
- Reynolds v. Hill United States v. Hill (Three Cases). Hill v. United StatesCourt of Appeals for the Eighth Circuit · 1950
19 more not listed; retrieve them via the Exa API.