UNITED STATES v. DAVIDSON

No. 8354.

115 F.2d 799 (1940)

UNITED STATES v. DAVIDSON.

Circuit Court of Appeals, Sixth Circuit.

November 9, 1940.


Attorney(s) appearing for the Case

W. B. Waldo, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst.Atty.Gen., Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to Atty. Gen., and John C. Lehr and J. Thomas Smith, both of Detroit, Mich., on the brief), for appellant.

W. B. Henry, of Bay City, Mich. (Clark & Henry, of Bay City, Mich., on the brief), for appellee.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.


HICKS, Circuit Judge.

Suit by James E. Davidson, appellee, substituted for James E. Davidson, as trustee, to recover income taxes paid for the years 1934-35 and capital stock taxes paid for the years 1934-37 in the aggregate of $3,611.93 with interest. Appellee recovered and the Government appealed.

The questions presented were: (1) whether the James E. Davidson trust was an association liable for income tax as a corporation under the provisions of Sections...

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