A.A. Lewis & Co. v. Commissioner, 301 U.S. 385 (1937)

Name: A.A. Lewis & Co. v. Commissioner, 301 U.S. 385 (1937) - Syllabus
Author: U.S. Supreme Court

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 301 U.S. 379, click here.

A.A. Lewis & Co. v. Commissioner of Internal Revenue

No. 743

Argued April 30, 1937
Decided May 17, 1937
301 U.S. 385

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SEVENTH CIRCUIT

Syllabus

A landowner made a declaration placing title in a trustee for the benefit of herself and an agent empowered by her to subdivide and sell the land, whose compensation was to be a fixed percentage of payments made by purchasers. The function of the trustee was to hold the title, execute contracts and conveyances at the direction of the agent, and to make collections. Held that the trust was not an "association" within the meaning of § 701(a)(2) of the Revenue Act of 1928, and therefore was not taxable as a corporation. Pp. 386, 389.

Contents:

Related Resources

None available for this document.

Download Options

Title: A.A. Lewis & Co. v. Commissioner, 301 U.S. 385 (1937)

Select an option:

*Note: A download may not start for up to 60 seconds.

Email Options

Title: A.A. Lewis & Co. v. Commissioner, 301 U.S. 385 (1937)

Select an option:

Email addres:

*Note: It may take up to 60 seconds for for the email to be generated.

Chicago: U.S. Supreme Court, "Syllabus," A.A. Lewis & Co. v. Commissioner, 301 U.S. 385 (1937) in 301 U.S. 385 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=EI1M6M5W437VU97.

MLA: U.S. Supreme Court. "Syllabus." A.A. Lewis & Co. v. Commissioner, 301 U.S. 385 (1937), in 301 U.S. 385, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=EI1M6M5W437VU97.

Harvard: U.S. Supreme Court, 'Syllabus' in A.A. Lewis & Co. v. Commissioner, 301 U.S. 385 (1937). cited in 1937, 301 U.S. 385. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=EI1M6M5W437VU97.

General Summary