PAGE, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals (called Board), finding a deficiency tax due from petitioner.
H. A. Elman & Co. (called Elman) and petitioner, claiming to be affiliated corporations, made a consolidated return of income for the first half of the year 1920. The tax was assessed thereon, paid by Elman, and accepted by the government.
Five years later, October 17, 1925, the Commissioner wrote...
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