District Court, D. Massachusetts August 16, 1932, 5030 (Fisk v. United States)

BREWSTER, District Judge.

This is a petition by the trustees of the Main Street Trust to recover income taxes for the year 1927, alleged to have been illegally assessed and collected, in the amount of $950.89. Tho single question presented is whether the Main Street Trust was an association taxable as a corporation for the year 1927.