JOHNSEN, Circuit Judge.
The questions are whether a certain trust was liable (1) for income taxes as an association, 26 U.S.C.A. § 3797(a) (3), and (2) for capital stock taxes as an association doing business, 26 U.S.C.A. § 1200(a).
The income taxes were for the calendar years 1939 to 1941 and the capital stock taxes for the fiscal years 1939 to 1943. The trustees had made fiduciary returns during these years, under 26 U.S.C.A. § 142, as for...
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