Court of Appeals for the Seventh Circuit March 9, 1932, 4549 (Strong Pub. Co. v. Commissioner of Internal Revenue)

EVANS, Circuit Judge.

We are, in the instant ease, called upon to review the action of the Board of Tax Appeals which assessed deficiency taxes against petitioner in the following amounts: 1919, $133,447.48; 1920, $41,664.97; 1921, $35,-204.68. Differences exist between the parties over the amount of petitioner’s “invested capital” for these three years.