ANDERSON, Circuit Judge.
This petition for a review of an adverse decision of the Board of Tax Appeals (19 B. T. A. 1234) involves petitioner's income and profits tax for 1919 of $82,779.78. The controlling issue of law is whether the Commissioner was precluded from reducing the taxpayer's amortization allowance, made on April 8, 1924, under section 234 (a) (8) of the Revenue Act of 1918 (40 Stat. 1057, 1077), by making another allowance in 1927.
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