McCORD, Circuit Judge.
This appeal involves the recovery of $9,018.63 additional corporation surtaxes on undistributed income, plus interest, for the calendar year 1937. The District Court denied the relief sought and dismissed the bill of complaint.
The question for decision is: Was the secretary-treasurer of the corporation paid a preferential dividend on his stock within the meaning of Section 27(g) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts,...
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