United States Board of Tax Appeals January 14, 1941, Docket No. 100156. (Arden-Rayshine Co. v. Commissioner)

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United States · · · 14-01-1941

Leech,

dissenting: I agree with the exposition of the applicable law in the prevailing opinion. However, it seems to me, the petitioner has overcome the presumption of correctness attaching to the de' termination of the deficiency.

I think it is implicit in the record that $537.

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