Memorandum Findings of Fact and Opinion
The respondent determined an income tax deficiency against petitioner for the calendar year 1937 in the amount of $10,502.54.
Petitioner assigns error in the respondent's failure, in computing its surtax or undistributed profits, to allow it a credit for that year in the total amount of its adjusted net income during that year of $171,992.29.
The petitioner also claims an overpayment for the taxable year in...
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