The following excerpt is from Albino v. CIR, 273 F.2d 450 (2nd Cir. 1960):
5 A similar story was discredited in Anderson v. Commissioner, 5 Cir., 250 F.2d 242, 246, certiorari denied 356 U.S. 950, 78 S.Ct. 915, 2 L.Ed.2d 844.
6 Respondent's Exhibits F and G.
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