EVANS, Circuit Judge.
The question involved in this appeal is whether the trust which covered the Chicago Stock Exchange Building should be taxable as an association. The taxable years in question are 1924, 1925, and 1926, and the total deficiency tax which is contested amounts to $48,619.37. The Board reversed the finding of the Commissioner and held that the entity was a trust and taxable as such. The Commissioner appealed.
The facts are as follows: Three...
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