PARKER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals which upheld the action of the Commissioner of Internal Revenue in assessing against one Louis Cohen, hereinafter called the taxpayer, deficiencies in income taxes for the years 1920 and 1921. There is no dispute as to the facts, which may be briefly stated as follows:
Taxpayer is the owner of a wholesale wall paper business in the city of Baltimore. He owns also a one...
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