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UNITED STATES v. STIERWALT

No. 6503.

287 F.2d 855 (1961)

UNITED STATES of America, Appellant, v. L. H. STIERWALT and Helen H. Stierwalt, Appellees.

United States Court of Appeals Tenth Circuit.

March 14, 1961.

Attorney(s) appearing for the Case

Joseph Kovner, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., and John F. Raper, Jr., U. S. Atty., Cheyenne, Wyo., were with him on the brief), for appellant.

James L. White, Denver, Colo. (Holland & Hart, J. Harley Williams, Jr., Denver, Colo., and Loomis, Lazear & Wilson, Cheyenne, Wyo., of counsel, were with him on the brief), for appellees.

Before HUXMAN, PICKETT and LEWIS, Circuit Judges.

LEWIS, Circuit Judge.

The sole issue presented by this appeal is whether a business arrangement formed by some seventy individuals, including appellees (taxpayers), is properly taxable as an association within the definitive term "corporation" contained in the Internal Revenue Code of 1954.1 The case originated as a suit for refund for personal income tax paid as the result of the disallowance by the Commissioner

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