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Trustees for the Creditors & Stockholders of Gonzolus Creek Oil Co. v. Comm'r

12 B.T.A. 310 (B.T.A. 1928)
Trustees for the Creditors & Stockholders of Gonzolus Creek Oil Co. v. Comm'r

6 Cited authorities

  1. Flint v. Stone Tracy Co.

    220 U.S. 107 (1911)   Cited 684 times
    Upholding Senate's power to strike an inheritance tax originating in the House and substitute a corporate tax

  2. Hecht v. Malley

    265 U.S. 144 (1924)   Cited 246 times
    Deciding three Massachusetts trusts were "associations" for tax purposes because of their "quasi-corporate organizations under which they engaged in carrying on business enterprises

  3. Von Baumbach v. Sargent Land Co.

    242 U.S. 503 (1917)   Cited 184 times
    In Von Baumbach v. Sargent Land Co., 242 U.S. 503, we considered mining leases like those now before us and pointed out that under the Minnesota decisions their avails are regarded as rents and profits of the land, "the compensation which the occupier pays the landlord for the species of occupation which the contract between them allows."

  4. Edwards v. Chile Copper Co.

    270 U.S. 452 (1926)   Cited 98 times
    In Edwards v. Chile Copper Co., 270 U.S. 452, 46 S.Ct. 345, 346, 70 L.Ed. 678, a corporation was organized for the purpose of borrowing money through the issuance of bonds to assist a subsidiary.

  5. In re Utley

    698 A.2d 446 (D.C. 1997)   Cited 22 times
    Holding that misappropriation includes any "unauthorized temporary use for the lawyer's own purpose, whether or not [the lawyer] derives any personal gain or benefit therefrom."

  6. Crocker v. Malley

    249 U.S. 223 (1919)   Cited 89 times
    In Crocker v. Malley, 249 U.S. 223 (1919), in which the original trust instrument was before the Court, it was held that the trustees were not subject as to the dividends received from the corporation to the tax imposed by the Income Tax Act of 1913 upon the net income of "every corporation, joint-stock company or association.... organized in the United States," but were subject only to the duties imposed by the Act upon trustees.