SPARKS, Circuit Judge (after stating the facts as above).
The facts in this case are uncontroverted, and the sole question presented is whether the deficiencies added to petitioner's income were authorized by law.
The statutes involved are Revenue Act of 1921, c. 136, 42 Stat. 227, 233, 237:
"Sec. 210. That * * * there shall be levied, collected, and paid for each taxable year upon the net income of every individual a normal tax * * *.
"Sec...
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