The facts before the court in the case of Morrissey v. Commissioner, 296 U.S. 344, 56 S.Ct. 289, 295, 80 L.Ed. 263, and the three companion cases of Swanson v. Commissioner, 296 U.S. 362, 56 S.Ct. 283, 80 L.Ed. 273, Helvering, Commissioner, v. Combs, 296 U.S. 365, 56 S.Ct. 287, 80 L.Ed. 275, Helvering, Commissioner, v. Coleman-Gilbert Associates, 296 U.S. 369, 56 S.Ct. 285, 80 L.Ed. 278, are far from the facts of the instant case. Neither are the facts of Reinecke v. Kaempfer (C.C.A.) 72 F.2d 469; Pelton v. Commissioner (C.C.A.) 82 F.2d 473; nor Commissioner v. Highlands Evanston-Lincolnwood Sub., etc., 88 F.2d 355 (decided by this court, February 16, 1937), comparable to those here. Cf. Commissioner v. McCormick (C.C.A.) 68 F.2d 653; Commissioner v. Morriss Realty Trust Co. (C.C.A.) 68 F.2d 648; Tyson v. Commissioner (C.C.A.) 54 F.2d 29. It would serve no useful purpose to enter into a discussion of the facts of those cases and to point out wherein we deem them distinguishable from the facts of the instant case.
That points of dissimilarity to a corporation are present does not change this conclusion. Reinecke v. Kaempfer (C.C.A.) 72 F.2d 469. See, also, Pelton v. Commissioner (C.C.A.) 82 F.2d 473. We think the trust bore the substantial qualities of a corporation as defined in Article 1312, Regulations 74, supra.
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.S. 110, 46 S. Ct. 48, 70 L. Ed. 183. We think it unnecessary to enter into an extended discussion of the various decisions of the courts of appeals dealing with the question, or to attempt to establish the proper rule for determining the question of tax liability.