FAIRCHILD, J.
The question is: "Does substantial evidence exist to show an intent to defeat the tax assessment by the appellant?" The record shows, and the petitioner does not dispute it, that in each year from 1936 to 1945 petitioner applied for an extension of time to file the return of his income then currently due, and that when such extension was granted he paid no more attention to the return for that year. Not until February, 1947, were the belated returns...
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