DYER, Circuit Judge:
This appeal involves the timeliness of the assessments of deficiencies in federal income taxes against taxpayer, Cardinal Life Insurance Company, for the years 1955 and 1956. The District Court rejected the Government's assertion that the taxpayer's omission of more than twenty-five percent of its income in each of the years in question resulted in a six year period of limitations and held that the deficiencies were barred by the three year limitation...
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