WABASH OIL & GAS ASS'N v. COMMISSIONER OF INTERNAL REV.

No. 4194.

160 F.2d 658 (1947)

WABASH OIL & GAS ASS'N v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

Writ of Certiorari Denied June 9, 1947.


Attorney(s) appearing for the Case

Edmund A. Whitman, of Boston, Mass., (Philip Nichols, of Boston, Mass., on the brief), for petitioner.

Carlton Fox, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson and Muriel S. Paul, Sp. Assts. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.


Writ of Certiorari Denied June 9, 1947. See 67 S.Ct. 1533.

WOODBURY, Circuit Judge.

This petition for review of a decision of the Tax Court of the United States presents but a single question. It is whether during the calendar year 1941 the petitioning taxpayer, although an unincorporated association, was nevertheless taxable as a corporation under § 3797 of the Internal Revenue Code.1 26 U.S.C.A. Int.Rev.Code, § 3797...

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