Court of Appeals for the Fifth Circuit March 15, 1934, 7168 (Edward G. Swartz, Inc. v. Commissioner of Int. Rev.)

HUTCHESON, Circuit Judge.

What petitioner began in March, 1928, as a contestation before the Board of a $273.-08 deficiency assessment, and a claimed over-assessment of $1,493.61 in its 1926 income tax, was converted by a complete volte face in November, 1929, into a claim that no taxes whatever were due.