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COMMISSIONER OF INT. REV. v. MORRISS R. CO. TRUST NO. 2

No. 4942.

68 F.2d 648 (1934)

COMMISSIONER OF INTERNAL REVENUE v. MORRISS REALTY CO. TRUST NO. 2 et al.

Circuit Court of Appeals, Seventh Circuit.

January 2, 1934.

Attorney(s) appearing for the Case

Pat Malloy, Asst. Atty. Gen., and Sewall Key and Francis H. Horan, Sp. Assts. to Atty. Gen. (E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for petitioner.

Thomas Williamson, Mallory L. Burroughs, and George D. Burroughs, all of Edwardsville, Ill., and Cleveland A. Newton, of Washington, D. C., for respondents.

Before EVANS, SPARKS, and FITZHENRY, Circuit Judges.

FITZHENRY, Circuit Judge.

Petitioner appeals from the decision of the Board of Tax Appeals' holding that respondents' trust is not an "association" within the meaning of section 2 (a) (2) of the Revenue Acts of 1924 and 1926, 26 USCA § 1262 (a) (2). The Board held there were deficiencies for the fiscal years 1924 and 1925, and a slight overpayment for the fiscal year ending November 30, 1926.

Originally there were two cases pending before the Board, being...

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