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SEARS v. HASSETT

No. 3574.

111 F.2d 961 (1940)

SEARS et al. v. HASSETT, Acting Collector of Internal Revenue, et al.

Circuit Court of Appeals, First Circuit.

May 23, 1940.

Attorney(s) appearing for the Case

Robert G. Dodge, of Boston, Mass. (W. A. Barrows, of Boston, Mass., on the brief), for appellants.

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Louise Foster, Sp. Assts. to Atty. Gen., and Edmund J. Brandon and C. Keefe Hurley, both of Boston, Mass., on the brief), for appellees.

Before MAGRUDER and MAHONEY, Circuit Judges, and McLELLAN, District Judge.

MAGRUDER, Circuit Judge.

These two cases were consolidated for trial and for purposes of appeal. The first was an action to recover back income taxes for 1935 and 1936, assessed against the F. R. Sears Real Estate Trust as an "association" within the meaning of the Revenue Acts of 1934 and 1936.1 The second was an action to recover back capital stock taxes for the years ending June 30, 1933, 1934...

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