SIMONS, Circuit Judge.
In a trial to the court below without a jury, the appellees recovered a judgment for taxes assessed against them as an association within the meaning of § 801 of the Revenue Act of 1934, 26 U.S.C.A. Int. Rev.Code, § 3797, following their payment to the deceased Collector and the denial of a timely claim for refund. The appellant, as executor under the will of the collector, challenges the judgment.
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