The Commissioner determined deficiencies in excess profits tax of $8,475.33 for 1943 and $2,841.85 for 1944. The only issue for decision is whether the petitioner was a personal service corporation during the taxable years within the meaning of section 725 of the Internal Revenue Code.
FINDINGS OF FACT.
The petitioner, a corporation, filed its returns for the taxable years with the collector of internal revenue for the eighteenth district of Ohio.
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