ITTLESON v. ANDERSON

No. 36.

67 F.2d 323 (1933)

ITTLESON et al. v. ANDERSON, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

November 6, 1933.


Attorney(s) appearing for the Case

Bernhard Knollenberg, of New York City (Lord, Day & Lord, of New York City, of counsel), for appellants.

George Z. Medalie, U. S. Atty., of New York City (Harry G. Herman and Murray I. Gurfein, Asst. U. S. Attys., both of New York City, of counsel), for appellee.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


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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