LITTLETON, Judge.
Except as to a small difference between the amount taxed to plaintiff on account of the rebates paid by the Continental Can Company and received by plaintiff and the amounts credited to his personal account on the books of the Thomas Canning Company and received by him during the years 1918 and 1919, the question is whether the rebates paid by the Continental Can Company and credited to and received by plaintiff in the years 1918 and 1919, in the...
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