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COMMISSIONER OF INTERNAL REV. v. FORTNEY OIL CO., ETC.

Nos. 8702, 8703.

125 F.2d 995 (1942)

COMMISSIONER OF INTERNAL REVENUE v. FORTNEY OIL CO., COUNTY FARM LEASE. SAME v. TOWNLINE OIL CO.

Circuit Court of Appeals, Sixth Circuit.

February 7, 1942.

Attorney(s) appearing for the Case

F. E. Youngman, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Don M. Harlan, of Detroit, Mich., for respondents.

Before SIMONS, ALLEN, and McALLISTER, Circuit Judges.

ALLEN, Circuit Judge.

The principal question presented by these petitions to review decisions of the Board of Tax Appeals is whether respondents are associations within the meaning of § 1001(a) (2) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Code, § 3797(a) (3), and thereby subject to income tax as corporations. The two cases present substantially identical facts and were decided by the Board in opinions which...

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