DENMAN, Circuit Judge.
Petitioner taxpayer is a trust which, on March 4, 1923, purchased a large tract of land in the city of Glendale, Los Angeles county, Cal. The declaration of trust provided for the creation and management of a subdivision project and the sale of lots in this tract. It was taxed on its income as an association resembling a corporation.
Its petition here seeks review of the decision of the Board of Tax Appeals, claiming error in sustaining...
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