available now, affidavits by facts aubmit and uUilegs, as #¢ shall, responsible them, we have On behalf vestigate, of investigation, of be having recuest permission the United the taxpayer, persons concerned assisting therein, These because it ia hoped that by following States may satisfy iteclf as to proving them application of in necessity that a result of our proper in a settlement without It has been said "It is the duty the milesioner cases. In hac reversed commenting recent his on so, to in- we request such an will gladly co-operate them, facts are the made United the in court, believing, as the to should facts further the own Nee, it law proceedings . » in court, « to interpret the statute or of the taxpayer Collector, appeared former the the we do, that, court case that, the without Luzler's, Inc., v. L4& Fed, Supp, 606, another of prefers any Cousens a. provisions, whether in regulations, most strongly in favor and eektnat the Covernment,® In prepare to de suggestions recently of to knowledge States All fuliy glad persons and said, course, that decisions court on the Com similar said: "On a question of this sort, which is really one of fact, the Commissioner's determination under which the assessment was made carries very great weight, A subsequent chanrce of position by him against the taxpayer should be sharply serutini zed because of the possibilities of inequality and ine justice involved, and not accepted unless his original determination is clea: rly shown to have been wrong,"