CHASE, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States which expunged deficiencies in the income and excess profits taxes of the respondent, as determined by the commissioner for the taxable year 1936, on the ground that the respondent had not realized the gain on which the deficiencies were based. The respondent filed its returns for that period on the calendar and accrual basis.
The questions presented are (1...
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