Sather Lease--Thomas Sather & Co. v. Commissioner

*88OPINION.

Matthews:

The only question in this proceeding is whether the petitioner was an association taxable as a corporation, or a partnership, the income of which is taxable to the individual members. A very similar situation was presented in the case of Joe Gilovich & Co., 6 B. T. A. 864, wherein we held that a group of individuals operating under a mining lease constituted a partnership and not an association. The petitioner in this proceeding was, in its organization and operation, very like the petitioner in that case. It had no officers, did not carrjr on its business upon any corporate…