THOMAS, Circuit Judge.
This is a petition of the Commissioner of Internal Revenue to review a decision (44 B.T.A. 121) of the Board of Tax Appeals.
On December 28, 1935, the taxpayer purchased a parcel of real estate in Iowa. In 1936 it paid the 1935 taxes on the premises in the amount of $3,649.28, and in its income tax return for that year it deducted the amount so paid. The Commissioner disallowed the claimed deduction, and upon appeal the Board reversed...
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