HOLMES, Circuit Judge.
This petition for review challenges the correctness of the decision of the Board of Tax Appeals, 40 B.T.A. 832, which held (1) that petitioner was an association subject to income and excess-profits tax as a corporation, (2) that Sections 105 and 106 of the Revenue Act of 1935, as amended by Sections 401 and 402 of the Revenue Act of 1936, 26 U.S.C.A.Int.Rev.Acts, pages 798-800, were constitutional and petitioner was liable for taxes imposed...
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