carrying on business

In the absence of evidence showing activities coming within the general acceptation of the concept of carrying on a trade or business, it cannot be said as a matter of law that an executor comes into this category merely because he conserves the estate by marshalling and gathering the assets as a mere conduit for ultimate distribution. And determination of what constitutes 'carrying on * * * business' under the Revenue Act does not depend upon the size of the estate or the number of people whose services are required in order properly to conserve it.