1. Home
  2. Browse Decisions
  3. U.S.
  4. 296 U.S.
  5. 296 U.S. 365 (1935)
 

HELVERING v. COMBS

No. 238.

296 U.S. 365 (1935)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. COMBS ET AL., TRUSTEES.

Supreme Court of United States.

Decided December 16, 1935.

Attorney(s) appearing for the Case

Assistant Attorney General Morris, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Miss Helen R. Carloss were on the brief, for petitioner.

Mr. Dana Latham, with whom Mr. Melvin D. Wilson was on the brief, for respondents.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The trustees of E.E. Combs Well No. 2 contested the ruling of the Commissioner of Internal Revenue that the taxpayer was taxable as an association, and not as a trust, on its income for the years 1925 and 1926. The Board of Tax Appeals sustained their contention and the Circuit Court of Appeals affirmed the order of the Board. 76 F.2d 682. A writ of certiorari was issued...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases