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A.A. Lewis & Co. v. Commissioner, 301 U.S. 385 (1937)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
A.A. Lewis & Co. v. Commissioner, 301 U.S. 385 (1937)
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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 July 1, 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. 1 Jul. 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 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=EI1M6M5W437VU97.
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