SAWTELLE, Circuit Judge.
These two cases were consolidated for hearing and decision before the Board of Tax Appeals (21 B. T. A. 1087) and likewise have been consolidated before this court on petitions to review the orders of the Board of Tax Appeals sustaining the determination by the Commissioner of Internal Revenue of deficiencies in the income taxes of petitioners for the year 1923.
The facts as found by the Board are substantially as follows: In 1919...
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