MORTON, District Judge.
This is an action to recover capital stock taxes assessed against the plaintiffs as trustees of the Samuel Hammond Real Estate Trust for the tax years ending June 30, 1921, to June 30, 1926, inclusive. They were assessed under the Revenue Act 1918, § 1000 (a) (1) (c) (40 Stat. 1126), Revenue Act 1921, § 1000 (a) (1) (b) (42 Stat. 294), and Revenue Act 1924, § 700 (a) (1) (b), 26 USCA § 223 note.
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