1. Home
  2. Browse Decisions
  3. F.2d
  4. 111 F.2d
  5. 111 F.2d 935 (1940)
 

MARSHALL'S HEIRS v. COMMISSIONER OF INTERNAL REVENUE

No. 7084.

111 F.2d 935 (1940)

MARSHALL'S HEIRS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

April 26, 1940.

Attorney(s) appearing for the Case

Charles Denby, Jr., of Pittsburgh, Pa., for petitioner.

S. Dee Hanson, Sp. Asst. to Atty. Gen., for respondent.

Before BIGGS, MARIS, and CLARK, Circuit Judges.

BIGGS, Circuit Judge.

The question presented for our determination at the time of the argument was whether the trust of which the petitioner, Fidelity Trust Company, is trustee was an association taxable as a corporation during the years 1932, 1933 and 1934, pursuant to the provisions of Sections 1111(a) (2) of the Revenue Act of 1932, c. 209, 47 Stat. 169, 289, and 801(a) (2) of the Revenue Act of 1934, c. 277, 48 Stat. 680, 771, 26 U.S.C.A.Int.Rev.Code, § 3797...

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