McDERMOTT, Circuit Judge.
On April 3, 1923, respondent filed her income tax return for 1922. On June 4, 1927, the Commissioner mailed a notice asserting a deficiency of $2,969.76. Respondent petitioned the Board of Tax Appeals for a redetermination on the single ground that the proposed assessment was barred by the applicable statute of limitations. The Board sustained her contention, two members dissenting. 23 B. T. A. 644. The Commissioner appeals.
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