HEALY, Circuit Judge.
These are consolidated cases, pending upon petitions to review decisions of the Board of Tax Appeals upholding the Commissioner's determination of deficiencies in petitioner's income taxes for the years 1932, 1933 and 1934.
1. The first question raised is whether there is evidence to sustain the Board's finding that petitioner was availed of to avoid the imposition of surtaxes. The pertinent statutes, §...
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