1. Home
  2. Browse Decisions
  3. F.2d
  4. 89 F.2d
  5. 89 F.2d 86 (1937)
 

MYERS v. COMMISSIONER OF INTERNAL REVENUE

No. 6030.

89 F.2d 86 (1937)

MYERS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

March 23, 1937.

Attorney(s) appearing for the Case

Clayton J. Barber and Alton G. Hall, both of Springfield, Ill., for petitioners.

Robert H. Jackson, Sewall Key, and A. F. Prescott, all of Washington, D. C., for respondent.

Before EVANS, Circuit Judge, and LINDLEY and BRIGGLE, District Judges.

BRIGGLE, District Judge.

Petitioners challenge the correctness of deficiency assessments for income taxes for the years 1927 to 1931, both inclusive, made by the Commissioner of Internal Revenue against the Myers Bros. Building Trust which have been approved by the Board of Tax Appeals.

The decision turns upon whether the trust is an "association" within the meaning of section 2 (a) (2) of the Revenue Act of 1926 (44...

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