The Tax Court correctly determined that the petitioner is an association taxable as a corporation under Section 3797(a) (3) of the Internal Revenue Code, 26 U.S.C.A.Int. Rev.Code, § 3797(a) (3). Morrissey v. Commissioner, 296 U.S. 344, 56 S.Ct. 289, 80 L.Ed. 263; Swanson v. Commissioner, 296 U.S. 362, 56 S.Ct. 283, 80 L.Ed. 273; Helvering v. Coleman-Gilbert Associates, 296 U.S. 369, 56 S.Ct. 285, 80 L.Ed. 278; Helvering v. Combs, 296 U.S. 365, 56 S.Ct. 287, 80 L.Ed. 275; Keating-Snyder Trust v. Commissioner, 5 Cir., 126 F.2d 860.

The decision of the Tax Court is

Affirmed.