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WILLIS v. COMMISSIONER OF INTERNAL REVENUE

No. 6578.

58 F.2d 121 (1932)

WILLIS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

May 2, 1932.

Attorney(s) appearing for the Case

La Verne L. Sullivan, Willis E. Sullivan, and Frank T. Wyman, all of Boise, Idaho, for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Erwin N. Griswold, Sp. Assts. to the Atty. Gen. (C. M. Charest, Gen. Counsel, and J. Arthur Adams, and F. A. Surine, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for respondent.

Before WILBUR and SAWTELLE, Circuit Judges, and JAMES, District Judge.

JAMES, District Judge.

The Board of Tax Appeals confirmed the assessment made by the Commissioner of Internal Revenue against petitioners of income tax amounts for the years 1924 and 1925 in the respective sums of $3,052.24 and $5,672.65. Petitioners contend that the trust being administered by them was not an "association" within the meaning of the revenue law, and that the income accruing thereto was not subject to be taxed.

Petitioners are trustees under...

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