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KEATING-SNYDER TRUST v. COMMISSIONER OF INTERNAL REV.

No. 10037.

126 F.2d 860 (1942)

KEATING-SNYDER TRUST v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 28, 1942.

Attorney(s) appearing for the Case

Geo. S. Atkinson, of Dallas, Tex., for petitioner.

O. W. Hammonds, Sewall Key, J. Louis Monarch, and A. W. Prescott, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Vernon F. Weekley, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

The petition for review involves income tax for the calendar year 1936. The question for decision is whether the Commissioner and the Board of Tax Appeals erred in determining that the petitioner, Keating-Snyder Trust, J. Zeppa, Trustee, is an association taxable as a corporation within the meaning and intendment of § 1001(a) (2) of the Revenue Act of 1936, 26 U.S. C.A. Int.Rev.Acts, page 971, and Articles 1001-1-2-3-4 of Treasury Regulations...

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