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COMMISSIONER OF INT. REV. v. HIGHLANDS E.-L. SUBD., ETC.

Nos. 6016, 6017.

88 F.2d 355 (1937)

COMMISSIONER OF INTERNAL REVENUE v. HIGHLANDS EVANSTON-LINCOLNWOOD SUBDIVISION, FIRST ADDITION TRUST NO. 1546, CENTRAL REPUBLIC TRUST CO. SAME v. HIGHLANDS EVANSTON-LINCOLNWOOD SUBDIVISION TRUST NO. 1521, CENTRAL REPUBLIC TRUST CO.

Circuit Court of Appeals, Seventh Circuit.

February 16, 1937.

Attorney(s) appearing for the Case

F. E. Youngman, of Washington, D. C., Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for petitioner.

Franz W. Castle and Howard R. Brintlinger, both of Chicago, Ill., for respondents.

Before EVANS, Circuit Judge, and LINDLEY and BRIGGLE, District Judges.

BRIGGLE, District Judge.

The question for consideration is whether respondent trusts are associations within the meaning of section 701 (a) (2) of the Revenue Act of 1928 (45 Stat. 791, 26 U.S.C.A. § 1696 (3). The Board of Tax Appeals held they were not and for that reason relieved them from an assessment made by the Commissioner for income taxes for the years 1929, 1930, and 1931.

The facts: In 1925 the Paramount Realty Corporation was organized for...

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