Poplar Bluff Printing Co. v. Commissioner of Int. Rev.

GARDNER, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States affirming a determination of the Commissioner assessing income taxes against petitioner as an -association for the years 1939, 1940 and 1941. The controversy revolves about the question -as to whether petitioner is an “association” within the meaning of Section 3797(a) (3) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code § 3797(a) (3).

Petitioner was organized as a corporation in 1916 by J. H. Wolpers, who became its principal stockholder. During the taxable years involved it published a…