JACKSON v. UNITED STATES

No. 7778-RJ.

25 F.Supp. 613 (1938)

JACKSON et al. v. UNITED STATES.

District Court, S. D. California, Central Division.

November 16, 1938.


Attorney(s) appearing for the Case

Raymond R. Hails, of Los Angeles, Cal., for plaintiff Committee.

Ben Harrison, U. S. Atty., E. H. Mitchell and Alva C. Baird, Asst. U. S. Attys., Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, and Armond Monroe Jewell, Asst. U. S. Atty., all of Los Angeles, Cal., for the United States.


JENNEY, District Judge (after stating the facts as above).

The legal question presented is whether or no the organization, which plaintiffs represented, was in fact an association, properly taxable as a corporation under the applicable revenue laws of the United States. As an aid in answering this question, certain legal tests have been indicated by the courts. The United States Supreme Court in Morrissey v. Commissioner, 296 U.S. 344

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