EVANS, Circuit Judge.
The controversy between petitioner and respondent grows out of certain payments made by petitioner which it deducted from its income as "ordinary and necessary expenses." Respondent contends that these payments were made in reduction of a liability and as such were not deductible from petitioner's income. The taxes involved are upon incomes for the years 1922 and 1923.
Petitioner was an Illinois corporation with its principal office in...
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