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COMMISSIONER OF INT. REV. v. GIBBS-PREYER TRUSTS NOS. 1 & 2

Nos. 8429, 8430.

117 F.2d 619 (1941)

COMMISSIONER OF INTERNAL REVENUE v. GIBBS-PREYER TRUSTS NOS. 1 AND 2 et al.

Circuit Court of Appeals, Sixth Circuit.

February 11, 1941.

Attorney(s) appearing for the Case

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Louise Foster, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Albert B. Arbaugh, of Canton, Ohio (Albert B. Arbaugh and Wendell Herbruck, both of Canton, Ohio, on the brief), for respondents.

Before HICKS, SIMONS, and HAMILTON, Circuit Judges.

HAMILTON, Circuit Judge.

The questions presented for our decision are whether the two trusts, of which respondent, The George D. Harter Bank of Canton, Ohio, is trustee, were associations taxable as corporations during the years 1934 and 1935, pursuant to the provisions of Section 801(a) (1) (2) of the Revenue Act of 1934, c. 277, 48 Stat. 680, 26 U.S.C. A.Int.Rev.Acts, page 790, and Section 501 (a) (1) (2) of the Revenue Act of 1935, c. 829, 49 Stat. 1014, 26 U.S...

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