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KETTLEMAN HILLS R.S. NO. 1 v. COMMISSIONER OF INT. REV.

No. 9539.

116 F.2d 382 (1940)

KETTLEMAN HILLS ROYALTY SYNDICATE NO. 1 v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied January 21, 1941.

Attorney(s) appearing for the Case

Maurice E. Gibson, of San Francisco, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, S. Dee Hanson, and Carleton Fox, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.

DENMAN, Circuit Judge.

Kettleman Hills Royalty Syndicate No. 1, a trust, hereafter called taxpayer, petitions for a review of a decision of the Board of Tax Appeals holding it a business trust, an association corporate in character, and its income for the tax years 1934, 1935, and 1936 taxable under the provisions of Section 801(a)(2) of the Revenue Act of 1934 and Section 1001(a)(2) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Code, § 3797(a)(3).

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