ADLER, District Judge.
This action was brought by the United States after an adverse decision by the Board of Tax Appeals respecting a deficiency in tax in accordance with section 274 (b) of the Revenue Act of 1924 (26 USCA § 1049 note).
The decedent, Samuel G. Heinrich, made and filed his income tax return for the year 1918 on March 19, 1919, and the taxpayer died soon afterwards. The defendant filed returns as executrix for subsequent years. She was...
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