ROSS LEWIS TRUST v. COMMISSIONER OF INTERNAL REV.

No. 1969.

110 F.2d 937 (1940)

ROSS LEWIS TRUST v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

March 26, 1940.


Attorney(s) appearing for the Case

A. D. Quaintance, of Denver, Colo., and H. O. Glasser, of Enid, Okl. (E. B. Evans, of Denver, Colo., on the brief), for petitioner.

Milford S. Zimmerman, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Edward H. Hammond, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.


HUXMAN, Circuit Judge.

We have here for consideration the question whether the Ross Lewis Trust has the essential characteristics of an association and is engaged in carrying on a business for profit and thus falls within the applicable revenue statutes in force, providing for the taxation of corporations. The applicable statutes are § 1111, Revenue Act of 1932, Ch. 209, 47 Stat. 169, 289, and § 801, Revenue Act of 1934, Ch. 277, 48 Stat. 680, 771, 26 U...

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