Swanson v. Commissioner

Supreme Court of the United States · Decided 1935-12-16

Cited by 162 later decision(s) in our corpus · see the citation network in Lexace

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*363 Mr. Chief Justice Hughes delivered the opinion of the Court. The question presented is whether the income of the “ Lake View Land Association ” for the years 1925 and 1926 was subject to tax as the income of a trust under § 219 of the Revenue Act of 1926, <a class="footnote" hr…

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