HICKS, Circuit Judge.
Petition by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals reversing the action of the commissioner in assessing a deficiency in income taxes against respondent in the sum of $7,224.99 for the year 1925 and for the period from January 1 to July 31 of the year 1926. These deficiencies arose from a disallowance by the commissioner of $40,000 and $15,000 which respondent had paid in the years 1925 and 1926...
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