ALSCHULER, Circuit Judge.
There is involved income tax of La Salle Cement Co. for its fiscal year ending May 31, 1920, and from May 31, 1920, to November 30, 1920, which includes that of Ironton Cement Co. from January 1, 1920, to November 30, 1920, which last-named company the La Salle Co. had acquired.
Respondent Commissioner contests the jurisdiction of this court. The facts bearing on this question are: La Salle Cement Co., an Illinois corporation, made...
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