Bradstreet Co. of Maine v. Commissioner of Internal Revenue

WILSON, Circuit Judge.

This petition for review of a decision of the Board of Tax Appeals involves income taxes for the years 1920, 1921, 1923, 1925, and 1926, in the respective amounts of $101,-634.13, $8,186.58, $13,306.25, $15,352.55, and $2,221.43, and certain overassessments for the years 1922 and 1924.

The material facts are as follows: The petitioner, Bradstreet Company of Maine, hereinafter referred to as the Maine company, is a- corporation organized under the laws of the state of Maine, having its principal office at Portland, Me.

The petitioner, the Bradstreet Company, hereinafter…