CARRIGAN, Justice.
After notice of deficiency, assessment and a hearing, the Executive Director of the Department of Revenue determined that the appellees-taxpayers were liable for a surtax on their respective shares of 1974 income of the subchapter S corporation in which they were shareholders. On review the district court concluded that the taxpayers' proportionate shares of the subchapter S corporation's income were not dividends for surtax purposes. The trial...
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