WHALEY, Judge.
This is a suit to recover certain income taxes and surtaxes paid by plaintiff for the calendar year 1921. The amount in controversy was paid by plaintiff as a result of his having included in his return of income his ratable share of the undistributed profits of the Washington School of Art, a corporation, of which he was a stockholder, owning all but three shares. He made this return upon the assumption that this corporation was what is recognized...
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