L. HAND, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals, assessing an income tax deficiency against the taxpayer for the year 1936, and denying a claim for refund for the same year. The question is whether certain credits granted by cotton mills to the taxpayer, a jobber, should be included in its gross income for the year 1936 as the Commissioner did. During the last ninety days of 1935 the taxpayer had bought cotton goods from the...
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