Supreme Court· 12/16/1935
Morrissey v. Commissioner
Citations
- 296 U.S. 344
- 56 S. Ct. 289
- 80 L. Ed. 263
- 1935 U.S. LEXIS 580
- 1 C.B. 264
- 16 A.F.T.R. (P-H) 1274
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that a business trust should be taxed in the same way as a corporation because of their similarities
- explaining that common law definitions of certain corporate forms do not control interpretation of federal tax code
- construing “association” to include business trusts when the trust’s purpose and nature is to conduct business and share in its gains
- discussing the difference between an ordinary trust and a business trust
- discussing the difference between an ordinary trust and a business trust
- discussing the difference between an ordinary trust and a business trust
Source: CourtListener parenthetical corpus (CC0).
Judges: Hughes
Read full opinion on CourtListenerCited by
316 cases in this archive cite this case; the 20 most cited are listed.
- Navarro Savings Assn. v. LeeSupreme Court· 1980-05-19· cited 732×
- Lyeth v. HoeySupreme Court· 1938-12-05· cited 565×
- Estate of Sanford v. CommissionerSupreme Court· 1939-12-04· cited 558×
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court· 1939-01-30· cited 391×
- Koshland v. HelveringSupreme Court· 1936-05-18· cited 298×
- Helvering v. Wilshire Oil Co.Supreme Court· 1939-12-11· cited 214×
- Helvering v. ReynoldsSupreme Court· 1941-05-26· cited 187×
- Germantown Trust Co. v. CommissionerSupreme Court· 1940-02-26· cited 185×
- Lykes v. United StatesSupreme Court· 1952-04-28· cited 177×
- Freeman v. SeligsonD.C. Circuit· 1968-06-28· cited 106×
- White v. Winchester Country ClubSupreme Court· 1942-01-12· cited 95×
- Bolger v. CommissionerU.S. Tax Court· 1973-03-08· cited 93×
- Roberts v. Commissioner of Internal RevenueNinth Circuit· 1949-06-27· cited 86×
- Frentz v. CommissionerU.S. Tax Court· 1965-06-28· cited 83×
- Helvering v. Oregon Mutual Life InsuranceSupreme Court· 1940-12-09· cited 79×
- A. A. Lewis & Co. v. CommissionerSupreme Court· 1937-05-17· cited 73×
- Amoco Rocmount Co. v. Anschutz Corp.Tenth Circuit· 1993-09-13· cited 73×
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueEighth Circuit· 1963-02-12· cited 64×
- City Bank Farmers Trust Co. v. HelveringSupreme Court· 1941-04-28· cited 59×
- United States v. Arthur R. Kintner and Alyce KintnerNinth Circuit· 1954-10-14· cited 55×
Cites
9 cases in this archive are cited by this case.
- Brewster v. GageSupreme Court· 1930-01-06· cited 599×
- Hecht v. MalleySupreme Court· 1924-05-26· cited 383×
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court· 1925-11-16· cited 313×
- Helvering v. BlissSupreme Court· 1934-11-05· cited 238×
- Murphy Oil Co. v. BurnetSupreme Court· 1932-12-05· cited 207×
- Stanton v. Baltic Mining Co.Supreme Court· 1916-02-21· cited 146×
- Crocker v. MalleySupreme Court· 1919-03-17· cited 140×
- McCaughn v. Hershey Chocolate Co.Supreme Court· 1931-05-18· cited 131×
- Eliot v. FreemanSupreme Court· 1910-04-05· cited 22×
Other cases named Morrissey v. Commissioner
4 other CourtListener records share this case name.
Sourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.