CHASE, Circuit Judge.
The principal issue presented by this petition is whether a waiver relied upon by the government is valid. If the waiver is invalid the time within which the tax involved could lawfully be assessed expired before an assessment was made and there is no deficiency.
There was credible evidence before the Board from which it made the following findings:
"Petitioner, a resident of New York, New York, filed his income tax return for...
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