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KILGALLON v. COMMISSIONER OF INTERNAL REVENUE

No. 6398.

96 F.2d 337 (1938)

KILGALLON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

April 25, 1938.

Attorney(s) appearing for the Case

James J. Kilgallon and John M. Treveiler, both of Chicago, Ill., for petitioners.

Louise Foster, Sp. Asst. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and Sewall Key and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for respondent.

Before EVANS, MAJOR, and TREANOR, Circuit Judges.

TREANOR, Circuit Judge.

The single question involved in this review is whether an "association," within the meaning of section 701(a) (2) of the Revenue Act of 1928,1 was created when the owners of certain parcels of land adopted a trustee-manager device for the purpose of holding, managing, improving, and disposing of the land for the benefit of owners and others who became beneficiaries under the trust. The formal instruments which set...

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