TITLE INSURANCE & TRUST CO. v. COMMISSIONER OF INT. REV.

No. 8886.

100 F.2d 482 (1938)

TITLE INSURANCE & TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

December 27, 1938.


Attorney(s) appearing for the Case

John T. Riley and Marshall D. Hall, both of Los Angeles, Cal., for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, Morton K. Rothschild, and S. Dee Hanson, Sp. Assts. to the Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


MATHEWS, Circuit Judge.

Petitioner, Title Insurance & Trust Company, as trustee of the Taft Building Land Trust (also called Trust No. B-7620), seeks reversal of a decision of the Board of Tax Appeals which determined that there was a deficiency of $2,726.36 in respect of the income tax payable by petitioner as such trustee for the calendar year 1933.

On the income received by it as such trustee in 1933, petitioner, relying on § 161(a) of the Revenue...

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