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DUNBAR v. COMMISSIONER OF INTERNAL REVENUE

Nos. 2770-2772.

65 F.2d 447 (1933)

DUNBAR et al. v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, First Circuit.

May 23, 1933.

Attorney(s) appearing for the Case

Allison L. Newton, of Boston, Mass. (Nutter, McClennen & Fish, of Boston, Mass., on the brief), for petitioners for review.

J. P. Jackson, Sewall Key, and Francis H. Horan, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

BINGHAM, Circuit Judge.

These are petitions to review decisions of the Board of Tax Appeals determining deficiencies in income taxes against the petitioners in the sum of $3,854.80 for the calendar year 1924, $784.91 for the calendar year 1925, and $769.30 for the calendar year 1926.

The basis of the determination by the Board was its ruling that the petitioners were an association taxable as a corporation and not as a trust. The question is whether the Fiske...

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