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MAIN-HAMMOND LAND TRUST v. COMMISSIONER OF INT. REV.

No. 11529.

200 F.2d 308 (1952)

MAIN-HAMMOND LAND TRUST et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

December 11, 1952.

Attorney(s) appearing for the Case

Leo Weinberger, Cincinnati, Ohio, Leo Weinberger and Jerome Frank, Cincinnati, Ohio, on the brief, for petitioner.

Walter Akerman, Jr., Washington, D. C., Ellis N. Slack and Walter Akerman, Jr., Washington, D. C., on the brief, for respondent.

Before HICKS, ALLEN and McALLISTER, Circuit Judges.

ALLEN, Circuit Judge.

The sole question presented in this petition to review is whether the Main-Hammond Land Trust, petitioner, is a business trust created and operated for profit on behalf of its beneficiaries. The Commissioner determined that Main-Hammond was an association taxable as a corporation within the purview of § 3797, Internal Revenue Code, 26 U.S.C.A. § 3797, which provides that "The term `corporation...

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