BREWSTER, District Judge.
The petitioner, in its tax return for 1921, deducted from gross income $10,500 paid to the Carmen Specialty Shoe Shops, Inc. The Commissioner of Internal Revenue refused to allow this deduction, and assessed an additional tax for 1921 of $3,336.82, which sum the petitioner now seeks to recover in this petition.
The matter was submitted on an agreed statement of facts, which shows that on November 12, 1921, the petitioner entered into...
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