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STIERWALT v. UNITED STATES

Civ. No. 4218.

181 F.Supp. 770 (1960)

L. H. STIERWALT and Helen H. Stierwalt, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Wyoming.

March 9, 1960.

Attorney(s) appearing for the Case

Loomis, Lazear & Wilson, Cheyenne, Wyo., and Holland & Hart, Denver, Colo., for plaintiffs.

John F. Raper, Jr., U. S. Atty., Cheyenne, Wyo., and Jack F. Blair, Tax Division, Dept. of Justice, Washington, D. C., for defendant.

KERR, District Judge.

The sole question presented by this action is whether the original Declaration of Trust and subsequent agreements entered into by Stierwalt, McKibbon and Van Buskirk make them an "association" taxable as a corporation within the meaning of 26 U.S.C.A. § 7701, Internal Revenue Code of 1954.

There is no uncertainty in the principles of law to be followed by the courts since the decision of Morrissey v. Commissioner,

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