Court of Appeals for the Ninth Circuit June 28, 1939, 9072 (Woodall v. Commissioner of Internal Revenue)

GARRECHT, Circuit Judge.

The respondent assessed deficiencies in petitioner’s income tax for the calendar years 1932 and 1933 in the amounts of $11,-531.68 and $3,864.37, respectively, and petitioner filed petition for redetermination by the Board of Tax Appeals. The Board made findings of fact and rendered an opinion. 38 B.T.A. 97.