VAN ORSDEL, Associate Justice.
This appeal is from the decision of the United States Board of Tax Appeals affirming a decision of the Commissioner of Internal Revenue in a proceeding for the redetermination of income and profits taxes for the years 1919, 1920, and 1921, in the amounts of $873.90, $1,351.12, and $2,509.26, respectively.
From the findings of fact contained in the opinion of the Board, it appears that appellant petitioner, an Ohio corporation...
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