GREEN, Judge.
A rehearing having been granted, the contentions made in argument by plaintiff seem to us so much broader than were originally made as to require some further statements as to the position of the court.
The court cannot agree with counsel for plaintiff in the narrow construction which they give to the statutory definition of a deficiency. A "deficiency" is defined in section 273 of the Revenue Act of 1926, 44 Stat. 55, as "the amount by which...
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