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THRASH LEASE TRUST v. COMMISSIONER OF INTERNAL REV.

No. 8780.

99 F.2d 925 (1938)

THRASH LEASE TRUST v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

November 15, 1938.

Attorney(s) appearing for the Case

Thomas R. Dempsey and A. Calder Mackay, both of Los Angeles, Cal. (Herbert R. Macmillan, of Los Angeles, Cal., of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., and Herman Oliphant, Gen. Counsel, Department of Treasury, of Washington, D. C., for respondent.

Before WILBUR and GARRECHT, Circuit Judges, and ST. SURE, District Judge.

GARRECHT, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals. The question presented is whether the Board erred in sustaining the Commissioner's determination that the petitioner was an association taxable as a corporation.

The case arises under the Revenue Act of 1928, c. 852, 45 Stat. 791, and the Revenue Act of 1932, c. 209, 47 Stat. 169.

The tax rate imposed under Section 13 of each of these Acts, 26 U.S.C.A. §...

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