SIBLEY, Circuit Judge.
The Commissioner, upheld by the Board of Tax Appeals, decided that the Roberts-Solomon trust estate is an association taxable on its 1932 income as a corporation under Revenue Act of 1932, §§ 13 and 1111 (a) (2), 26 U.S.C.A. §§ 13 and note 1696 (3), rather than as "property held in trust" under sections 161 and 162 (26 U.S.C.A. §§ 161, 162 and notes) which impose taxes as on the income of individuals. We have before...
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