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MORRISSEY v. COMMISSIONER OF INTERNAL REVENUE

No. 17.

296 U.S. 344 (1935)

MORRISSEY ET AL., TRUSTEES, v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 16, 1935.

Attorney(s) appearing for the Case

Mr. Theodore B. Benson, with whom Mr. Charles Francis Cocke was on the brief, for petitioners.

Mr. James W. Morris, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Miss Helen R. Carloss were on the brief, for respondent.

By leave of Court, Mr. Claude A. Hope filed a brief as amicus curiae on the question of what constitutes an "association" within the meaning of the Revenue Acts. Mr. John Ross Delafield was with him on the brief.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

Petitioners, the trustees of an express trust, contest income taxes for the years 1924 to 1926, inclusive, upon the ground that the trust has been illegally treated as an "association." The Circuit Court of Appeals affirmed the decision of the Board of Tax Appeals, which sustained the ruling of the Commissioner of Internal Revenue. 74 F.2d 803.

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