Plaintiff's complaint in this declaratory judgment action alleges: that he is the owner of 48 shares of the 200 authorized and issued shares of corporate stock of PJG Gasoline, Inc.; that he was not an officer of that corporation from 1978 to 1983, the period covered by the tax assessment herein; that he has never been an employee of the corporation; that his only other connection with the corporation during the years in question was several...
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