Combs

The Commissioner of Internal Revenue determined a deficiency in the tax of the respondents for the years 1925 and 1926 amounting to $7,369.22. This deficiency it appears was assessed upon the theory that' the respondents were acting as' an association and therefore taxable under the Revenue Act of 1926, § 2 (a), 44 Stat. 9 (26' USCA § 1262 (a), as interpreted by Treasury Regulations 69, promulgated'under that act, Arts. 1502, 1504. The-'Board of Tax Appeals reversed the decision of the Commissioner upon the ground that the respondents were not an association, and the Commissioner brings this petition to review the act of the Board of Tax Appeals. The question as to whether or not organizations are taxable as associations under the Revenue Act is one that has been frequently before the courts and is not free from difficulty. The various decisions have been collected and discussed in a number of recent cases. Reinecke v. Kaempfer (C. C. A.) 72 F.(2d) 469, 470 ; Twin Bell Oil Syndicate v. Helvering (C. C. A.) 70 F.(2d) 402 ; Hecht v. Malley, 265 U. S. 144 , 44 S. Ct. 462 , 68 L. Ed. 949 ; Commissioner v. Brouillard (C. C. A.) 70 F.(2d) 154 ; Burk-Waggoner Oil Ass’n v. Hopkins, 269 U.…