PHILLIPS, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals involving income taxes of J. Garfield Buell for the calendar years 1931 and 1932 in the amounts of $10,398.25 and $6,292.99, respectively.
The material facts were stipulated and are as follows:
Buell and Seth W. Herndon were the sole stockholders of the Bu-Vi-Bar Petroleum Corporation,
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