HELVERING V. COMBS, 296 U. S. 365 (1935)
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U.S. Supreme Court
Helvering v. Combs, 296 U.S. 365 (1935)
Helvering v. Combs
No. 238
Argued November 22, 1935
Decided December 16, 1935
296 U.S. 365
Syllabus
A common enterprise, under a trust instrument, for acquisition of an oil lease, drilling and operation of an oil well, sale of the products, sale of the well, and distribution of income among the beneficiaries held taxable on income as an "association" under the Revenue Act of 1926, upon the authority of Morrissey v. Commissioner, ante, p. 296 U. S. 344. P. 296 U. S. 368.
76 F.2d 682 reversed.
Certiorari to review a judgment affirming a decision of the Board of Tax Appeals which overruled an assessment of income taxes laid on a trust as an "association."