Case Name: Zenith Real Estate Trust, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1930-12-12
Citations: 21 B.T.A. 656
Docket Number: Docket No. 41412
Parties: Zenith Real Estate Trust, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Teammell and Yan Fossan dissent.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 21
Pages: 656–661

Head Matter:
Zenith Real Estate Trust, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 41412.
Promulgated December 12, 1930.
Arnold R. Boar, Esq., and Arthur R. Foss, Esq., for the petitioner.
Bruce A. Low, Esq., for the respondent.

Opinion:
OPINION.
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.