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COMMISSIONER OF INTERNAL REVENUE v. KELLEY

No. 2939.

74 F.2d 71 (1934)

COMMISSIONER OF INTERNAL REVENUE v. KELLEY et al.

Circuit Court of Appeals, First Circuit.

December 1, 1934.

Attorney(s) appearing for the Case

Arnold Raum, Sp. Asst. Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner for review.

Joseph W. Worthen, of Boston, Mass. (Holmes & Worthen, of Boston, Mass., and George M. Morris, Allen H. Gardner, and Morris, KixMiller & Baar, all of Washington, D. C., on the brief), for Kelley et al., trustees.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

WILSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals under sections 1001-1003 of the Revenue Act of 1926, as amended by the Revenue Act of 1928 (section 603) and the Revenue Act 1932 (section 1101, subd. a [26 USCA §§ 1224-1226]). The question presented is whether a common-law trust created by the respondents in 1925 is an association within the definition laid down in the case of Hecht v. Malley,

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