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NATIONAL METROPOLITAN BANK, TRUSTEE v. COMMISSIONER

Docket No. 110644.

2 T.C.M. 1055 (1943)

The National Metropolitan Bank, Surviving Trustee of the Walter Brownley Trust v. Commissioner.

United States Tax Court.

Entered December 7, 1943.

Attorney(s) appearing for the Case

Earl W. Shinn, Esq., 1210 Shoreham Bldg., Washington, D. C., for the petitioner. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined deficiencies in income and excess profits taxes as follows:

  Year                Income Tax   Profits Tax

  1937 ...........    $1,610.87    $2,188.41
  1938 ...........     2,100.07     2,266.59
  1939 ...........     1,342.32     1,519.00

The only issue presented is whether the petitioner is a trust, taxable as such, or an association, taxable...

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