DENMAN, Circuit Judge.
Petitioner seeks a review of an order of the United States Board of Tax Appeals, now named Tax Court of the United States, and hereinafter called the Tax Court, determining that appellant's income and excess profits taxes for the calendar year 1938 should be computed by treating appellant as an "association" within the meaning of Section 901(a) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code, § 3797(a), and therefore taxable as a corporation...
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