BRIGGLE, District Judge.
The Commissioner of Internal Revenue has found that Charles A. McGuire, the petitioner herein, owes a tax deficiency for the year 1930 of $51,428.31; the Board of Tax Appeals has affirmed; and the taxpayer appeals. The assessment was made under authority of section 115 (g) of the Revenue Act of 1928 (45 Stat. 822, 26 U. S.C.A. § 115 (g) and note), which reads as follows: "(g) Redemption of stock. If a corporation cancels or redeems its...
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