HICKENLOOPER, District Judge.
The only question raised in this action is whether the plaintiff corporation is entitled to classification as a personal service corporation under the Internal Revenue Act of 1918 (40 Stat. 1057). Section 200 of this act (Comp. St. § 6336 1/8a) provides:
"The term `personal service corporation' means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves...
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