RIDDICK, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals (now the Tax Court of the United States) affirming the Revenue Commissioner's determination of a deficiency in petitioner's income tax for the year 1936 and for the taxable period January 1, 1937, to June 30, 1937. The question for decision arises under the provisions of the Revenue Act of 1936, 26 U.S. C.A. Int.Rev.Acts, page 819 et seq., imposing a surtax upon undistributed...
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