KENNEDY, District Judge.
This is a suit to recover income taxes paid by plaintiffs under protest, upon the ground that said taxes were illegally laid upon plaintiffs' trust as an association taxable as a corporation. Upon a pre-trial conference it was stipulated and agreed that the assessment for the tax involved in the suit by the Revenue Department was regular in all respects and that the tax imposed was correct as to amount, provided the tax imposed upon the trust...
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