L. HAND, Circuit Judge.
These are appeals (petitions to review) from orders of the Board of Tax Appeals fixing deficiencies in the taxpayers' income taxes for the year 1927, during which, as shareholders in a company called the "Boxboard Products Company," they received a dividend on shares held by them. They defended on the ground that this dividend had in large part been paid out of earnings made before March 1, 1913, and was to that extent not taxable. This depends...
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