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,
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.