FOSTER, Circuit Judge.
This is an appeal from a judgment canceling certain deeds executed by appellant Samuel Zimmern to other appellants and awarding judgment for taxes. The material facts disclosed by the record are as follows:
The Commissioner of Internal Revenue determined a deficiency of $66,151.78 in income taxes on returns made by Samuel Zimmern for the year 1920. On petition to the Board of Tax Appeals the assessment was sustained and an order to that...
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