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

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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.

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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 May 6, 2025, http://www.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. 6 May. 2025. http://www.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 6 May 2025, from http://www.originalsources.com/Document.aspx?DocID=EI1M6M5W437VU97.

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