HICKS, Circuit Judge.
These are separate petitions by the Commissioner of Internal Revenue to review decisions of the Board of Tax Appeals reversing the action of the Commissioner in assessing deficiencies in income taxes for the year 1929 against respondents Von Gunten and Prentice, respectively. The cases involve the same issue, were heard together, and will be disposed of in one opinion. The facts are stipulated. It will be necessary to consider only the facts...
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