SHELBOURNE, Chief Judge.
The question for decision in this case is thus expressed by the plaintiff —
"Did Congress intend, in the use of the words `Corporation' and `Taxpayer', as appearing in Section 710 of the Internal Revenue Code, 26 U.S.C.A. § 710, to exclude corporations in process of liquidation."
As expressed by defendant, the question for decision is —
"Whether a corporation which remains in the process of liquidation...
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