The Federal ReporterWest Publishing Company, 1934 |
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Σελίδα 397
... trust , held mere conduit for title , hence profit on sale was taxable to trust , not to corporation , notwith- standing absence of express agreement to hold property as trustee . 3. Trusts 25 ( 1 ) . Mere absence of express agreement ...
... trust , held mere conduit for title , hence profit on sale was taxable to trust , not to corporation , notwith- standing absence of express agreement to hold property as trustee . 3. Trusts 25 ( 1 ) . Mere absence of express agreement ...
Σελίδα 649
68 F. ( 2d ) 648 riss Realty Company Trust No. 2 and held title to certain real estate in Madison county , Ill . The trust was created December 17 , 1910 , by a deed of trust of the grantors , A. W. Mor- riss and wife and R. A. Morriss ...
68 F. ( 2d ) 648 riss Realty Company Trust No. 2 and held title to certain real estate in Madison county , Ill . The trust was created December 17 , 1910 , by a deed of trust of the grantors , A. W. Mor- riss and wife and R. A. Morriss ...
Σελίδα 650
... trust as early as possible . All of the trust property was offered for sale ; no additional property was acquired during the taxable years nor subsequent to 1919 , and no business of any kind was conducted , except that of selling the ...
... trust as early as possible . All of the trust property was offered for sale ; no additional property was acquired during the taxable years nor subsequent to 1919 , and no business of any kind was conducted , except that of selling the ...
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action affirmed agreed alleged allowed amended amount Appeals appellee application assignment authority bank bill Board bond building called cause charge Circuit Judge City claims Commissioner Company condition contract corporation Court of Appeals death decision defendant denied determine directed District Court District Judge duty effect entered error evidence fact filed finding follows fund further held holding income injury intent interest Internal Revenue issue judgment jury lease liability loss material matter means ment mortgage negligence officers operation opinion paid parties patent payment period person plaintiff present proof question reason received record referred respect result reversed rule securities statement statute suit surety testified testimony Texas tion trial trust United USCA West witness York