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CURT TEICH TRUST NO. ONE v. COMMISSIONER

Docket Nos. 48118, 50768.

25 T.C. 884 (1956)

CURT TEICH TRUST NO. ONE BY CURT G. TEICH, JR., WALTER E. TEICH, JOHN N. THORNBURN, GEORGE W. BLOMGREN, AND JOSEPH W. NORTH, CO-TRUSTEES OF SAID TRUST, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 30, 1956.

Attorney(s) appearing for the Case

John N. Thornburn, Esq., and Joseph W. North, C. P. A., for the petitioners.

Paul Levin, Esq., for the respondent.

The Commissioner determined deficiencies in income tax for the calendar years 1949 and 1950 in the respective amounts of $26,306.04 and $39,436.19.

The issue for decision for both years is whether or not Curt Teich Trust No. One was an association taxable as a corporation by reason of the definition of the term corporation contained in section 3797 (a) (3) of the Internal Revenue Code of 1939. A subsidiary issue for the year 1950 as to the treatment of gains from...

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