COMMISSIONER OF INTERNAL REV. v. VANDEGRIFT R. & INV. CO.

No. 7918.

82 F.2d 387 (1936)

COMMISSIONER OF INTERNAL REVENUE v. VANDEGRIFT REALTY & INVESTMENT CO.

Circuit Court of Appeals, Ninth Circuit.

March 2, 1936.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Louise Foster, and Arnold Raum, Sp. Assts. to the Atty. Gen., for petitioner.

Thomas R. Dempsey and A. Calder Mackay, both of Los Angeles, Cal., for respondent.

Before GARRECHT, MATHEWS, and HANEY, Circuit Judges.


HANEY, Circuit Judge.

This cause comes to us upon the petition of Guy Helvering, Commissioner of Internal Revenue, seeking review of orders of the Board of Tax Appeals, involving the determination by that Board of the tax liability of respondent for the years 1927-1930 inclusive. Respondent is a voluntary trust, created in the manner and for the purposes hereinafter stated. Whether, in the tax years in question, this trust was a corporation, within the meaning of...

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