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HAMILTON DEPOSITORS CORPORATION v. NICHOLAS

No. 1978.

111 F.2d 385 (1940)

HAMILTON DEPOSITORS CORPORATION v. NICHOLAS, Collector of Internal Revenue.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied May 22, 1940.

Attorney(s) appearing for the Case

George T. Evans, of Denver, Colo., for appellant.

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Thomas J. Morrissey, U. S. Atty., and Ivor O. Wingren, Asst. U. S. Atty., both of Denver, Colo., on the brief), for appellee.

Before BRATTON and HUXMAN, Circuit Judges, and MURRAH, District Judge.

HUXMAN, Circuit Judge.

The question presented for consideration is whether the trust herein involved has the essential characteristics of an association and is engaged in carrying on a business for profit and therefore taxable as a corporation within the meaning of the revenue statutes in force. The pertinent statutes involved are: Revenue Act of 1932, Sec. 1111, 47 Stat. 169, 26 U.S.C.A. Int.Rev.Acts, page 656; National Industrial Recovery Act, approved June 16,...

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