McDERMOTT, Circuit Judge.
This petition to review a decision of the Board of Tax Appeals brings forward two distinct questions which will be treated separately.
I.
Mrs. A. D. N. Champlin made a separate return for the years 1919 and 1920, in which she returned as her own income profits from an oil lease and refinery operated under the trade name of the Champlin Refining Company. She paid a tax for 1919 of $98,423.79 and for 1920 of $27,821.18. Finding...
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