FORD, District Judge.
This is a suit to recover capital stock taxes collected from the Codman Trust, hereinafter called the "Trust," for the fiscal years ending June 30, 1933 to June 30, 1937, inclusive. Claims for exemption were made on the following grounds: (a) the Trust was not an association taxable as a corporation; and (b) the Trust was not carrying on or doing business, within the meaning of the applicable revenue acts.
The facts for the most part...
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