Cannabis Indica

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And unincorporated business organizations have been taxed as corporations if they have sufficient resemblances to corporations.
- in Wallace v. United States, 1968
An unincorporated association, though a partnership under state law, may nevertheless be included within the term "corporation," within the definition of the revenue law.
- in Poplar Bluff Printing Co. v. Commissioner of Int. Rev., 1945

Cited by

Discusses cited case brieflyUnited States v. Kintner
216 F. 2d 418 - Court of Appeals, 9th Circuit 1954
Discusses cited case brieflyWoods v. Petchell
175 F. 2d 202 - Court of Appeals, 8th Circuit 1949
Wallace v. United States
294 F. Supp. 1225 - Dist. Court, ED Arkansas 1968
[CITATION] Problems and materials in Federal income taxation
RS Rice - (No Title), 1967
Taxation of Professional Firms as Corporations
L Maier… - Marq. L. Rev., 1960
[CITATION] Federal income taxation of corporations and shareholders
BI Bittker… - (No Title), 1959
[BOOK] Tax Court Digest: A Digest of All Reported Decisions and Appealed Memorandum …
LG Moore - 1952
Doll v. Commissioner of Internal Revenue
149 F. 2d 239 - Circuit Court of Appeals, 8th Circuit 1945
Poplar Bluff Printing Co. v. Commissioner of Int. Rev.
149 F. 2d 1016 - Circuit Court of Appeals, 8th Circuit 1945

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