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COMMISSIONER OF INTERNAL REV. v. CITY NAT. BANK & T. CO.

No. 2791.

142 F.2d 771 (1944)

COMMISSIONER OF INTERNAL REVENUE v. CITY NAT. BANK & TRUST CO. et al.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied July 7, 1944.

Attorney(s) appearing for the Case

Louise Foster, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, and I. Henry Kutz, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Morrison Shafroth, of Denver, Colo. (W. W. Grant and Henry W. Toll, both of Denver, Colo., on the brief), for respondent.

Before BRATTON, HUXMAN, and MURRAH, Circuit Judges.

HUXMAN, Circuit Judge.

The sole question presented by this appeal is whether the trust involved in this case is an "association" within the meaning of Section 901(a) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code, § 3797(a). The same question involving the same trust was before us in Hamilton Depositors Corporation v. Nicholas, 10 Cir., 111 F.2d 385, and we there answered the question in the affirmative. This appeal comes...

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