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POPLAR BLUFF PRINTING CO. v. COMMISSIONER OF INT. REV.

No. 13039.

149 F.2d 1016 (1945)

POPLAR BLUFF PRINTING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

June 20, 1945.

Attorney(s) appearing for the Case

Allen L. Oliver, of Cape Girardeau, Mo. (O. A. Tedrick and L. E. Tedrick, both of Poplar Bluff, Mo., and R. B. Oliver, Jr., of Cape Girardeau, Mo., on the brief), for petitioner.

Carlton Fox, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Miriam Lashley, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before GARDNER, JOHNSEN and RIDDICK, Circuit Judges.

GARDNER, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States affirming a determination of the Commissioner assessing income taxes against petitioner as an association for the years 1939, 1940 and 1941. The controversy revolves about the question as to whether petitioner is an "association" within the meaning of Section 3797(a) (3) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code § 3797(a) (3).

Petitioner...

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