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BLAIR v. WILSON SYNDICATE TRUST

No. 5641.

39 F.2d 43 (1930)

BLAIR, Commissioner of Internal Revenue, v. WILSON SYNDICATE TRUST.

Circuit Court of Appeals, Fifth Circuit.

March 26, 1930.

Attorney(s) appearing for the Case

Sewall Key and Harvey R. Gamble, Sp. Assts. to Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Alex F. Weisberg, of Dallas, Tex. (Thompson, Knight, Baker & Harris, of Dallas, Tex., on the brief), for respondent.

Before BRYAN and FOSTER, Circuit Judges, and DAWKINS, District Judge.

FOSTER, Circuit Judge.

Respondent, through the trustee, filed fiduciary return for the years 1921, 1922, and 1923, showing no income taxes due. The Commissioner of Internal Revenue, on the theory that respondent was not an ordinary trust but should be classed as an association, taxable in the same manner as a corporation, determined deficiencies for the respective years of $9,359.44, $20,563.97 and $15,554.70, and in addition imposed a penalty of $2,339.88 for the...

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