This paper constructs a game theoretical model of the Soviet Union based on Aumann-Kurz tax theory. The Shapley value is computed for the party center, an atom, as well as for an ocean composed of workers and peasants. The equation relating peasant economic power to peasant political power is estimated for the period 1925-29. The power share of the peasants is estimated to be 12%, as opposed to 44% for the party center.