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UNITED STATES v. HILL

No. 2833.

142 F.2d 622 (1944)

UNITED STATES v. HILL.

Circuit Court of Appeals, Tenth Circuit.

May 13, 1944.

Attorney(s) appearing for the Case

Louise Foster, of Washington, D. C., (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Robert N. Anderson and Leon F. Cooper, Sp. Assts. to the Atty. Gen., and George H. West, U. S. Atty., of Topeka, Kan., on the brief), for appellant.

Justin D. Bowersock, of Kansas City, Mo. (E. H. Hatcher, of Topeka, Kan., and Bowersock, Fizzell & Rhodes, of Kansas City, Mo., on the brief), for appellee.

Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.

HUXMAN, Circuit Judge.

This appeal involves income taxes for the years 1936, 1937 and 1938. The question is whether the appellee is an "association" within the meaning of Section 1001 (a) (2) of the Act of 1936 and Section 901 (a) (2) of the Revenue Act of 1938, 26 U.S.C.A.Int.Rev.Code, § 3797(a) (3).

The Lawrence Paper Manufacturing Company was a co-partnership consisting of Irving Hill, Paul A. Dinsmoor, Hortense B. Hill, Mary B. Dinsmoor, and the Mary...

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