United States Board of Tax Appeals, 1930

Zenith Real Estate Trust v. Commissioner

Zenith Real Estate Trust v. Commissioner
United States Board of Tax Appeals · Decided December 12, 1930 · Fossan, Marquette, Teammell
21 B.T.A. 656
Zenith Real Estate Trust v. Commissioner

Opinion of the Court

*661OPINION.

Marquette:

The facts herein are not materially different from the facts in Russell Tyson et al., Trustees, 20 B. T. A. 597. Upon the authority of the decision therein, the petitioner is held to constitute an association and is taxable as a corporation.

Reviewed by the Board.

Judgment will be entered for the respondent.

Teammell and Yan Fossan dissent.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.