NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals sustaining a determination of a deficiency in income taxes against the petitioner made by the Commissioner of Internal Revenue. The deficiency, as determined, was for the years 1922, 1923, and 1924, in the sums of $16,201.59, $2,327.71, and $3,344.55, making a total of $21,873.85.
The petitioner, during the years in question, was a bank organized under the laws of...
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