SPARKS, Circuit Judge.
The Commissioner has petitioned for review of a decision of the Board of Tax Appeals holding that there was no deficiency in respondent's income tax for the year 1930. He contends that because certain cash credits on the books of a corporation used by respondent and her husband to pay for the stock of that corporation had been largely profits to them in the year 1928, but had not been returned by them in that year, and as to which no income...
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