Case Name: PHILLIP BORDAGES ESTATE TRUST v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1947-01-23
Citations: 159 F.2d 62
Docket Number: No. 11706
Parties: PHILLIP BORDAGES ESTATE TRUST v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 159
Pages: 62–62

Head Matter:
PHILLIP BORDAGES ESTATE TRUST v. COMMISSIONER OF INTERNAL REVENUE.
No. 11706.
Circuit Court of Appeals, Fifth Circuit.
Jan. 23, 1947.
R. B. Cannon, of Fort Worth, Tex., and Will E. Orgain, of Beaumont, Tex., for petitioner.
Douglas W. McGregor, Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and Melva M. Graney, Sp. Assts. to the Atty. Gen., J. P. Wenchel, Chief Counsel, Bur. Int. Rev., and Rollin H. Transue, Sp. Atty., Bur. Int. Rev., both of Washington, D. C., for respondent.
Before McCORD, WALLER, and LEE, Circuit Judges.

Opinion:
PER CURIAM.
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.