L. HAND, Circuit Judge.
This case comes up upon a petition to review an order of the Board of Tax Appeals, assessing a penalty under § 102(a) of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 690, against the taxpayer for its fiscal year ending September 30, 1936. The question is whether there was substantial evidence to support the Board's finding that the taxpayer, a corporation, had been "availed of" for the purpose of preventing the imposition of...
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