HAMILTON, Circuit Judge.
This is a proceeding to review a decision of the Board of Tax Appeals (now the United States Tax Court).
The Commissioner of Internal Revenue found a deficiency in petitioner's income tax for the calendar year 1938 in the sum of $4,639.67 which deficiency was sustained by the Board. The additional tax grows out of a profit realized from the sale of a leasehold.
On August 22, 1933, petitioner became lessee for a ninety-nine...
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