HUTCHESON, Circuit Judge.
What is under review here is the decision of the Board of Tax Appeals redetermining the deficiencies in petitioner's income tax for the years 1930 and 1931. What is in question is whether the finding of the Board as to the fair market value as of March 1, 1913, of cemetery lots sold in 1930 and 1931, is supported by substantial evidence.
In making its findings the Board classified the whole cemetery property as of March 1, 1913, as...
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