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