Sears v. Hassett

SWEENEY, District Judge.

These are two actions in which the plaintiffs seek the recovery of taxes alleged to have been erroneously assessed, collected, and retained. The first action involves the question whether the F. R. Sears Real Estate Trust is an association within the meaning of the Revenue Act of 1936, § 1001, 26 U.S.C.A. § 1696, and the second action involves the further question whether the F. R. Sears Real Estate Trust was “doing business”- between July 1, 1932, and June 30, 1936, within the meaning of section 701 of the Revenue Act of 1934, 26 U.S.C.A. § 1358. These cases were…