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COMMISSIONER OF INT. REVENUE v. GUITAR TRUST ESTATE

No. 7293.

72 F.2d 544 (1934)

COMMISSIONER OF INTERNAL REVENUE v. GUITAR TRUST ESTATE et al. GUITAR TRUST ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

August 24, 1934.

Attorney(s) appearing for the Case

S. E. Blackham and Sewall Key, Sp. Assts. to Atty. Gen., Frank J. Wideman, Asst. Atty. Gen., and Frederick R. Shearer, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for petitioner.

J. S. Y. Ivins, of Washington, D. C., and R. C. Winters, of Abilene, Tex., for respondent.

Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.

SIBLEY, Circuit Judge.

John Guitar, Sr., as fiduciary for the Guitar Trust Estate, filed fiduciary returns of income taxes for the taxable years 1922 to 1926, inclusive, taking deductions for the distributive portion of the net income for those years allocated to the beneficiaries, and reporting no taxes due by the trustees. The Commissioner held the trust to be an association, taxable as a corporation, determined deficiencies, amounting to $65,791.43, and assessed...

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