McLAUGHLIN, District Judge.
The question here presented is whether the Commissioner of Internal Revenue erred in his determination that the taxpayer, under Sections 22(a), 41, and 42 of the Internal Revenue Code, 26 U.S.C.A. §§ 22(a), 41, 42, was required to include in its taxable income for the calendar years 1941 and 1942 the increased installation and "supersedure" charges that it received from its subscribers, following the authorization for such charges...
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