Kahuku Plantation Co. v. Commissioner

Phillips:

After the promulgation on June 29, 1928, of the findings of fact and opinion of the Board herein, directing the computation of the deficiency under Rule 50, the petitioner filed its motion that the Board permit reargument of this proceeding or, in the alternative, that the submission of the record be vacated and that the record be reopened for the presentation of further evidence and argument.

*293From tbe affidavits filed in support of such motion it appeared probable that because certain terms had been used by witnesses in their testimony in a technical or limited sense there had been a…