MAJOR, Circuit Judge.
This is a petition for review by the Commissioner of Internal Revenue and a cross-petition by Swift & Company Employes Benefit Association (taxpayer), from a decision of the Tax Court of the United States, holding that there is a deficiency in the income tax of the taxpayer for the calendar years 1935 and 1936. The Commissioner contends and the Tax Court found that the taxpayer is taxable under § 204 of the Revenue Acts of 1934 and 1936...
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