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PAINE v. UNITED STATES

No. 97.

32 F.Supp. 672 (1940)

PAINE et al. v. UNITED STATES.

District Court, D. Massachusetts.

April 16, 1940.

Attorney(s) appearing for the Case

S. R. Wrightington, of Boston, Mass., for plaintiff.

Edmund J. Brandon, U. S. Atty., and C. Keefe Hurley, Asst. U. S. Atty., both of Boston, Mass., for defendant.

FORD, District Judge.

This is an action properly brought to recover federal income taxes paid on the estate of the decedent, hereinafter referred to, for the year 1935.

The sole question involved in this case is whether the trust known as the Alaska Building Trust is a strict or pure trust, or an association taxable as a corporation under Section 801 of the Revenue Act of 1934, 48 Stat. 771, 26 U.S.C.A. Int.Rev.Code, § 3797.1

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