EX PARTE R. L. SCOTT

Citator

Cited By

• West v. Commissioner OF Internal Revenue (three cases), 150 F.2d 723 (5th Cir. 1945)
  …reported in 3 T.C. at page 431. It is immaterial for tax purposes by what name local law designates the relationship of the parties (Morgan v. Commissioner, 1940, 309 U.S. 78, 60 S.Ct. 424, 84 L.Ed. 585, opinion amended and rehearing denied, 1940, 309 U.S. 626, 60 S.Ct. 424, 84 L.Ed. 585, but the substantive property rights of the parties as fixed by local law are binding upon the Federal Courts for purposes of taxation (Burnet v. Harmel, 1932, 287 U.S. 103, 106, 53 S.Ct 74, 77 L.Ed. 199. For example, it…
• Mellott v. United States, 257 F.2d 798 (3d Cir. 1958)
  …der applicable Pennsylvania law which they have chosen to disregard. Taxpayers’ status with respect to the estate and its income is determined by Pennsylvania law. As was said in Morgan v. Commissioner, 1940, 309 U.S. 78, 80, rehearing denied 1940, 309 U.S. 626, 60 S.Ct. 424, 84 L.Ed. 1035, 60 S.Ct. 424, 426, 84 L.Ed. 585: “State law creates legal interests and rights. The federal revenue acts designate what interests or rights, so created, shall be taxed.” Applicable to the status of the taxpayers with r…