GARRECHT, Circuit Judge.
The respondent assessed deficiencies in petitioner's income tax for the calendar years 1932 and 1933 in the amounts of $11,531.68 and $3,864.37, respectively, and petitioner filed petition for redetermination by the Board of Tax Appeals. The Board made findings of fact and rendered an opinion. 38 B.T.A. 97. Its decision, which we are asked to review, upheld the Commissioner.
The petitioner and Thomas S. Gallery, a resident of California...
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