SWEENEY, District Judge.
The Board of Tax Appeals on January 12, 1939, decided that there was a deficiency in the sum of $4,948.24 in the excess profits tax of the petitioner for the calendar year 1933. A petition for review brought the case before this court.
The question presented is whether the Commissioner erred in refusing to accept an amended capital stock return filed on September 28, 1933. This decision will turn upon the interpretation of Section...
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