Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined deficiencies in income tax for the calendar years 1938, 1939, and 1940 in the respective amounts of $27,604.84, $36,406.83, and $67,531.14. The only question for determination is whether the Cole and Crane Real Estate Trust is an association taxable as a corporation under section 901 (a) (2) of the Revenue Act of 1938 and section 3797 (a) (3) of the Internal Revenue Code....
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