SPARKS, Circuit Judge.
The sole question presented by this petition to review a decision of the United States Tax Court is whether the distribution of certain funds by petitioner constituted payments in the nature of dividends or of ordinary and necessary business expenses.
Petitioner is, as its name implies, a holding company, organized under the Business Corporation Act of Illinois, Ill.Rev.Stat. 1941, c. 32, § 157.1 et seq., to hold and deal in the...
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