EVANS, Circuit Judge.
The Commissioner appeals from the Board's award of a deficiency of $4,057.73 instead of $9,127.37 for the year 1928. Controversy arises over the Commissioner's right to amend his claim to conform to the findings of the Board.
The Facts. In 1926, taxpayer received a note for $25,000 payable in a year, and in 1928, a piece of realty valued at $70,000. The maker of the note and the grantor in the deed was a neighbor to whom taxpayer had...
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