SIMONS, Circuit Judge.
The basic question on this appeal is whether the petitioner was a personal holding company in the years 1937, 1939 and 1940, and this depends upon whether certain of its gains are to be classified as rents so as to preclude its classification as a personal holding company. This in turn depends upon whether specific amendments to the Internal Revenue Code, made in 1937, are to be given a literal reading or are to be construed in the light of...
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