BELL, District Judge.
This is an action by appellant for a refund of income taxes paid for the years 1920 and 1921. In its income tax return appellant deducted as operating expenses for 1920 the sum of $15,839.64 and for 1921 the sum of $11,592.59, which sums had been expended by it on newspaper subscription contests. The Commissioner disallowed the deductions and assessed additional taxes accordingly in the amounts of $6,022.16 for 1920 and $1,705.06 for 1921. Appellant...
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