This is an appeal from a decision of the Board of Tax Appeals (opinion unreported) determining deficiencies in the petitioner's income taxes for the calendar years 1928, 1929, and 1930 in the amounts of $312.85, $867.10, and $1,162.89, respectively.
Briefly the facts are as follows: The petitioner is an Iowa corporation organized late in 1920. On January 1, 1921, it took over certain assets...
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