MANTON, Circuit Judge.
Appellants brought this action to recover capital stock taxes paid by a trust, established under the laws of Massachusetts, which were levied under the provisions of the Revenue Acts of 1918, 1921, and 1924, for the years 1921, 1922, 1923, 1924, 1925, and 1926. The taxes are based on the claim that the trust, of which the appellants are trustees, is a business association and subject to the capital stock tax on the same basis as corporations...
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