Court of Appeals for the Sixth Circuit December 11, 1952, 11529_1 (Main-Hammond Land Trust v. Commissioner of Internal Revenue)

ALLEN, Circuit Judge.

The sole question presented in this petition to review is whether the Main-Hammond Land Trust, petitioner, is a business trust created and operated for profit on

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bclialf of its beneficiaries. The Commis- 77 for the taxable year ended June 30, sioner determined that Main-Hammond was 1949.