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TRUST NO. 5833, SECURITY-FIRST NAT. BANK v. WELCH

No. 3721-M.

50 F.2d 613 (1931)

TRUST NO. 5833, SECURITY-FIRST NAT. BANK OF LOS ANGELES v. WELCH, Collector of Internal Revenue.

District Court, S. D. California, Central Division.

March 21, 1931.

Attorney(s) appearing for the Case

Dana Latham, Miller, Chevalier, Peeler & Wilson, Melvin D. Wilson, Gibson, Dunn & Crutcher, and Henry F. Prince, all of Los Angeles, Cal., for plaintiff.

Alva C. Baird, Sp. Atty. for the Bureau of Internal Revenue, of Washington, D. C., and Emmett E. Doherty, Asst. U. S. Atty., and Samuel W. McNabb, U. S. Atty., both of Los Angeles, Cal., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for defendant.

McCORMICK, District Judge.

This is an action to compel refund of $4,147.93, representing federal income taxes computed at the prevailing corporate rate for the calendar year 1928. The amount sued for was paid under protest by plaintiff, Security First National Bank of Los Angeles, as trustee, to the defendant collector. The sole question for decision is whether the project or enterprise denominated Trust No. 5833, as it is disclosed by the evidence, is an association...

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