EVANS, Circuit Judge.
The two issues presented for determination by this appeal are identical with two presented in appeals Nos. 4993 and 4999, involving the Commissioner of Internal Revenue and the Lafayette Life Insurance Company. The issues are: (1) The constitutionality of section 203 (b) of the Revenue Act of 1928 (26 USCA § 2203 (b)), requiring the reporting of rental value, calculated according to statute, of home office space occupied by taxpayer, if...
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