HOLMES, Circuit Judge.
Upon petition to review a decision of the Board of Tax Appeals, we must decide whether or not the respondent was, during the tax year 1932, an association within the meaning of Section 1111(a) (2) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, and, as such, was subject to income tax as a corporation.
It has been said that no inelastic rule can be advanced to settle the question, due to the variety of circumstances under which...
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