PER CURIAM.
This is an appeal from a decision of the Board of Tax Appeals holding the trust petitioner to be an association and taxable as such within the purview of Sec. 1001 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 971, and similar provisions of preceding and subsequent Acts, and upon consideration of the briefs and record filed in the cause and the oral argument of counsel, it is the view of the court that the trust has the distinguishing features...
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