PER CURIAM.
This is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court in favor of the taxpayer. In order to sustain the claim for unpaid taxes for the years in question (1942 and 1944) fraud had to be shown because the statute of limitations would have precluded opening up the question for those years. Int.Rev.Code of 1939, §§ 275, 276, 26 U.S.C.A. §§ 275, 276.
The original returns had been destroyed in...
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