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SWANSON v. COMMISSIONER OF INTERNAL REVENUE

No. 108.

296 U.S. 362 (1935)

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

Supreme Court of United States.

Decided December 16, 1935.

Attorney(s) appearing for the Case

Mr. Arnold R. Baar for petitioners.

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

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

The question presented is whether the income of the "Lake View Land Association" for the years 1925 and 1926 was subject to tax as the income of a trust under § 219 of the Revenue Act of 1926,1 or as the income of an "association" by virtue of § 2 (a) (2) of that Act.2 The Circuit Court of Appeals...

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