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MORRISSEY v. COMMISSIONER OF INTERNAL REVENUE

No. 7364.

74 F.2d 803 (1935)

MORRISSEY et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

January 7, 1935.

Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and Carlton Fox, Sp. Assts. to the Atty. Gen., for respondent.

Before WILBUR and GARRECHT, Circuit Judges.

GARRECHT, Circuit Judge.

This petition for review involves deficiencies for income taxes in the sum of $1,890.55 for the year 1924, $1,623.49 for the year 1925, and $1,036.90 for the year 1926, and is taken from a decision of the Board of Tax Appeals. The question presented is whether or not the trust operated by the trustee petitioners was an "association" within the meaning of section 2 (a) (2) of the Revenue Acts of 1924 and 1926, 26 USCA § 1262 (a) (2).<...

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