SIMON HECHT ET AL., TRUSTEES,
v.
JOHN F. MALLEY, FORMER COLLECTOR OF INTERNAL REVENUE; ARTHUR L. HOWARD ET AL., TRUSTEES, V. JOHN F. MALLEY, FORMER COLLECTOR OF INTERNAL REVENUE; AND ARTHUR L. HOWARD ET AL., TRUSTEES, V. ANDREW J. CASEY, FORMER ACTING COLLECTOR OF INTERNAL REVENUE

U.S. | 1922-10-23
Nos. 532; No. 533; No, 534
260 U.S. 715 Supreme Court of the United States (1922) Positive Treatment
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  • Hecht v. Malley, 265 U.S. 144 (U.S. 1924)
    …hey then brought suits for refund in the Federal District Court in Massachusetts, and had recoveries. 276 Fed. 830. The judgments in their favor were reversed by the Circuit Court of Appeals. 281 Fed. 363. And these writs of certiorari were granted. 260 U. S. 715, 717. The “Massachusetts Trust” is a form of business organization, common in that State,3 consisting essentially of' an arrangement whereby property is conveyed to trustees, in accordance with the terms of an instrument of trust, to be held and ma…

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