Mutual Lumber Co. v. Poe

(after stating the facts as above). It is not necessary to discuss under separate heads all of the questions which are presented above and in the briefs. Points 3, 4, and 5 will now be considered.

Section 277 (a) (1) and (2) of the Revenue Act of 1924 (43 Stat. at Large, part 1, p. 299 [ 20 USCA § 1057, noto]) and section 277 (a) (2) and (3) of tho Revenue Act of 1926 (44 Stat. at Large, part 2, p. 58 [26 USCA § 1057]), but for the written waiver, would conclude the question involved.

Plaintiff’s waiver of November 14, 3925, signed by the Commissioner as well as the plaintiff, is as follows:

“In…