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COMMISSIONER OF INTERNAL REVENUE v. COMBS

No. 7523.

76 F.2d 682 (1935)

COMMISSIONER OF INTERNAL REVENUE v. COMBS et al.

Circuit Court of Appeals, Ninth Circuit.

April 11, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Louise Foster, and Lucius A. Buck, Sp. Assts. to Atty. Gen., for petitioner.

Latham, Watkins & Bouchard, Dana Latham, Miller, Chevalier, Peeler & Wilson, and Melvin D. Wilson, all of Los Angeles, Cal., for respondents.

Before WILBUR and GARRECHT, Circuit Judges, and CAVANAH, District Judge.

WILBUR, Circuit Judge.

The Commissioner of Internal Revenue determined a deficiency in the tax of the respondents for the years 1925 and 1926 amounting to $7,369.22. This deficiency it appears was assessed upon the theory that the respondents were acting as an association and therefore taxable under the Revenue Act of 1926, § 2 (a), 44 Stat. 9 (26 USCA § 1262 (a), as interpreted by Treasury Regulations 69, promulgated under that act, Arts. 1502, 1504. The...

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