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TYRRELL v. COMMISSIONER OF INTERNAL REVENUE

No. 8439.

91 F.2d 500 (1937)

TYRRELL v. COMMISSIONER OF INTERNAL REVENUE. McGILL et al. v. SAME. GARTH v. SAME.

Circuit Court of Appeals, Fifth Circuit.

July 9, 1937.

Attorney(s) appearing for the Case

L. J. Benckenstein, of Beaumont, Tex., and W. A. Bolinger, of Washington, D. C., for petitioners.

Ellis N. Slack and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and Morrison Shafroth, Chief Counsel, Bureau of Internal Revenue, and Frank M. Thompson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.

HUTCHESON, Circuit Judge.

Petitioners, citizens of Texas, were until 1927 members of the W. C. Tyrrell Trust, "a joint stock association without individual liability to shareholders." In that year they completely dissolved it, and distributed its assets to the associates.

The Commissioner, applying section 201 (c) of the Revenue Act of 19261 to petitioners' income tax returns, determined deficiencies accordingly. The Board of Tax...

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