http://worldcat.org/entity/work/id/378452434

Amory Eliot, appellant, v. James G. Freeman, Robert A. Boit, Nathaniel Thayer, and Robert H. Gardiner, appellees, appeal from the Circuit Court of the United States for the District of Massachusetts brief for appellant

"This is the first test case under the 'Corporation Tax Act' in which a corporation is not involved ... Amory Eliot, owning an interest as cestui que trust in real estates held by the appellees under the trust agreement ... brought this bill in equity to restrain the appellees from diverting the property of the trust by making a return of their fiduciary affairs and from paying any tax assessed upon them under secion 38 of the Act of Congress approved August 5, 1909, known as the 'Corporation Tax Act"--Page [1].

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