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Stewart Corporation has 250 shares of stock outstanding as follows: Name Burt (an individual) Acme Partnership (Burt is a 20% partner) Ajax Partnership (Burt

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Stewart Corporation has 250 shares of stock outstanding as follows: Name Burt (an individual) Acme Partnership (Burt is a 20% partner) Ajax Partnership (Burt is a 70% partner) RR Corporation (Burt is a 30% shareholder) WC Corporation (Burt is a 60% shareholder) Total Shares 85 45 40 60 70 300 How many shares is Burt deemed to own under the Sec. 318 attribution rules?

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