SIMONS, Circuit Judge.
Appellant, a taxpayer, sued at law for the recovery of income, and profit taxes, and, from judgment in favor of the collector, appeals.
The question presented arises from the following facts: Additional income and profit taxes for 1918 were assessed against the taxpayer on March 19, 1924, within the statutory time therefor. A claim for abatement was filed, and on November 19, 1924, rejected. On February 16, 1925, the collector issued...
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