STEPHENS, Circuit Judge.
Petition by the Commissioner of Internal Revenue for a review of a decision of the Board of Tax Appeals which is reported at 42 B.T.A. 546 to the effect that there is no deficiency in taxpayer's federal income tax for the year 1928.
The facts upon which the Commissioner relies in claiming a deficiency are as follows:
The taxpayer and his wife at all relevant times were husband and wife and were residents of California. The...
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