SWAN, Circuit Judge.
This proceeding involves a deficiency income tax and penalty for the year 1931 assessed more than two years after the return was filed. The principal question is whether there is support in the record for the Board's finding that the taxpayer's return was false and fraudulent with intent to evade the tax. If so, the deficiency assessment was timely, section 276(c), Revenue Act of 1928, 45 Stat. 857, 26 U.S.C.A. § 276(c), and the 50 per cent...
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