L. HAND, Circuit Judge.
Both the Commissioner of Internal Revenue and the taxpayer have appealed from an order of the Board of Tax Appeals altogether expunging the deficiency in the taxpayer's income for the year 1929, and reducing it for 1930 to $1,196.41. There are three questions involved: (1) whether the taxpayer was exempt as a coöperative association within section 103 (12) of the Revenue Act of 1928 (26 U.S. C.A. § 103 note); (2), whether it should...
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