STEPHENS, Circuit Judge.
This is a petition by taxpayer for review of a decision of the Board of Tax Appeals sustaining a determination by the Commissioner of a deficiency of $132.11 in taxpayer's 1933 income taxes, and denying taxpayer's prayer that it be determined that he overpaid his 1933 income tax in the sum of $365.84.
The facts as found by the Board are not challenged by either party, and may be briefly outlined as follows:
On July 19, 1930...
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