WESTENHAVER, District Judge.
The question involved in this case is whether plaintiff is entitled to classification as a personal service corporation under section 200, Revenue Act of 1918 (Comp. St. § 6336 1/8a). It was denied this classification by the Commissioner of Internal Revenue, and assessed income and excess profits taxes for January, 1918, and for the year ending January 31, 1919, as a trading or business corporation. The taxes so assessed were paid...
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