HOLMES, Circuit Judge.
This appeal is from a decision of the Board of Tax Appeals sustaining a deficiency assessment against petitioner for excess-profits taxes for the year 1933. The question presented is whether a capital-stock tax return, filed pursuant to section 215 (f) of the National Industrial Recovery Act, 48 Stat. 208, may be amended within the time fixed for filing returns.
Section 215(a) of the act imposes a tax of $1 for each $1,000 of the adjusted...
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