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NEE v. LINWOOD SECURITIES CO.

No. 13747.

174 F.2d 434 (1949)

NEE, Collector of Internal Revenue, v. LINWOOD SECURITIES CO. et al.

United States Court of Appeals Eighth Circuit.

May 5, 1949.

Attorney(s) appearing for the Case

Louise Foster, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., George A. Stinson and Ellis N. Slack, Sp. Assts. to the Atty. Gen., and Sam M. Wear, U. S. Atty., and Earl A. Grimes and Sam O. Hargus, Asst. U. S. Attys., all of Kansas City, Mo., on the brief), for appellant.

John H. McEvers, of Kansas City, Mo. (Reece A. Gardner, G. Lee Burns and Stinson, Mag, Thomson, McEvers & Fizzell, all of Kansas City, Mo., on the brief), for appellees.

Before GARDNER, Chief Judge, and JOHNSEN and COLLET, Circuit Judges.

JOHNSEN, Circuit Judge.

Like Nee v. Main Street Bank, 8 Cir., 174 F.2d 425, decided concurrently herewith, this case involves the liability of a trust for income taxes as an association and for capital stock taxes as an association doing business.

As in that situation, the trust had been terminated before the assessments were made, and the beneficiaries, to whom the property had been...

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