WILBUR, Circuit Judge.
Petitioner seeks to review a decision of the Board of Tax Appeals affirming the determination of an income tax upon property received by petitioner as a stockholder of the Chester N. Weaver Company. The facts are stipulated and the principal issue in the case is whether or not the money so paid was the repayment of a loan or was a dividend. The stipulated facts are, in part, as follows:
"The above named corporation [Chester N. Weaver...
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