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REYNOLDS v. HILL

Nos. 13930-13933, No. 13938.

184 F.2d 294 (1950)

REYNOLDS v. HILL et al. UNITED STATES v. HILL et al. (three cases). HILL et al. v. UNITED STATES.

United States Court of Appeals Eighth Circuit.

Rehearing Denied November 6, 1950.

Attorney(s) appearing for the Case

Pierce Butler, St. Paul, Minn. (Irving Clark, Doherty, Rumble, Butler & Mitchell and C. C. Goodson, all of St. Paul, Minn., on the brief), for Louis W. Hill et al.

Harry Marselli, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Special Assistant to the Attorney General, Melva M. Graney, Special Assistant to the Attorney General, John W. Graff, United States Attorney, and William P. Murphy, Assistant United States Attorney, St. Paul, Minn., on the brief), for Arthur D. Reynolds, Collector of Internal Revenue, and United States of America.

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

JOHNSEN, Circuit Judge.

These appeals are from judgments entered in three suits instituted for refunds of income taxes, capital stock taxes and declared-value excess profits taxes, which had been assessed against an inter vivos trust as constituting an association and being engaged in doing business.1

The District Court held that the trust constituted an association, within 26 U.S. C.A. § 3797(a) (3)2

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