MORTON, Circuit Judge.
This is an appeal by the collector from a judgment in favor of the taxpayer. The taxes involved are income taxes for the year 1933 collected under the Revenue Act of 1932, 47 Stat. 169, c. 209. There is no controversy as to the facts. The plaintiffs are trustees managing a substantial amount of business real estate under a written declaration of trust; they are taxable as a corporation. They kept books on a cash receipts and disbursements basis...
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