PHILLIP BORDAGES ESTATE TRUST
v.
COMMISSIONER OF INTERNAL REVENUE
PHILLIP BORDAGES ESTATE TRUST
COMMISSIONER OF INTERNAL REVENUE
159 F.2d 62
Court of Appeals for the Fifth Circuit (1947)
Positive Treatment
Cited by 3 cases
Opinion of the Court
PER CURIAM.
The Tax Court correctly determined that the petitioner is an association taxable as a corporation under Section 3797(a) (3) of the Internal Revenue Code, 26 U.S.C.A.Int. Rev.Code, § 3797(a) (3). Morrissey v. Commissioner, 296 U.S. 344, 56 S.Ct. 289, 80 L.Ed. 263; Swanson v. Commissioner, 296 U.S. 362, 56 S.Ct. 283, 80 L.Ed. 273; Helvering v. Coleman-Gilbert Associates, 296 U.S. 369, 56 S.Ct. 285, 80 L.Ed. 278; Helvering v. Combs, 296 U.S. 365, 56 S.Ct. 287, 80 L.Ed. 275; Keating-Snyder Trust v. Commissioner, 5 Cir., 126 F. 2d 860.
The decision of the Tax Court is
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Todorow v. United States, 173 F.2d 439 (9th Cir. 1949)
-
Kempe v. United States, 160 F.2d 406 (8th Cir. 1947)
-
Fippin v. United States, 162 F.2d 128 (9th Cir. 1947)
Authorities Cited
- Morrissey v. Commissioner of Internal Revenue, 296 U.S. 344 (U.S. 1935)
- Helvering v. Coleman-Gilbert Assocs., 296 U.S. 369 (U.S. 1935)
- Swanson v. Commissioner of Internal Revenue, 296 U.S. 362 (U.S. 1935)
- Helvering v. Combs, 296 U.S. 365 (U.S. 1935)
- Keating-Snyder Tr. v. Commissioner of Internal Revenue, 126 F.2d 860 (5th Cir. 1942)