STEPHENS, Circuit Judge.
This appeal is from a decision of the Board of Tax Appeals holding that the Petitioner, a Maine corporation with its principal business office in California, was liable for the surtax on undistributed profits for the years 1936 and 1937, as assessed by the Commissioner of Internal Revenue, respondent herein, in the amount of $22,752.16 for 1936 and $12,326.10 for 1937, under § 14 of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 26 U...
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