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MULLENDORE TRUST COMPANY v. UNITED STATES

No. 6155.

271 F.2d 748 (1959)

MULLENDORE TRUST COMPANY, by A. C. Adams, Mildred M. Adams and Bessie M. Johnson, Trustees, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

October 21, 1959.

Attorney(s) appearing for the Case

Donald P. Moyers, Tulsa, Okl. (J. H. Conway, Jr., Tulsa, Okl., on the brief), for appellants.

James P. Turner, Department of Justice, Washington, D. C. (Robert S. Rizley, U. S. Atty., Tulsa, Okl., Lee A. Jackson, I. Henry Kutz and Helen A. Buckley, Department of Justice, Washington, D. C., on the brief), for appellee.

Before BRATTON, PICKETT and BREITENSTEIN, Circuit Judges.

PICKETT, Circuit Judge.

This action was brought for a refund of income taxes paid for the years 1950, 1951 and 1952.1 The taxpayer was a trust created by agreement and, during the term of its existence, was admittedly an association within the meaning of Section 3797(a)(3), Internal Revenue Code of 1939, 26 U.S.C.A. § 3797(a)(3), and therefore taxable as a corporation. The question presented is whether the trust was an association...

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