L. HAND, Chief Judge.
Sam Katz, the taxpayer, brings up for review an order of the Tax Court, dismissing his petition in that court to review two assessments of deficiencies in his income tax: one in 1944, the other in 1945. We shall consider them in the order of their priority.
The Deficiency of 1944.
The Commissioner assessed the deficiency against Katz for 1944 on the basis of an understatement of his income from his business as a retail butcher...
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