(Download) "Morrissey Et Al. v. Commissioner Internal Revenue" by Supreme Court of the United States " Book PDF Kindle ePub Free

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Title: Morrissey Et Al. v. Commissioner Internal Revenue
Author : Supreme Court of the United States
Release Date : January 16, 1935
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 76 KB

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MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court. Petitioners, the trustees of an express trust, contest income taxes for the years 1924 to 1926, inclusive, upon the ground that the trust has been illegally treated as an ""association."" The Circuit Court of Appeals affirmed the decision of the Board of Tax Appeals, which sustained the ruling of the Commissioner of Internal Revenue. 74 F.2d 803.