Memorandum Findings of Fact and Opinion
HILL, Judge:
This proceeding involves deficiencies in income and excess-profits tax for the year 1937 in the amounts of $12,695.76 and $3,013.23, respectively. In its petition, petitioner claimed an over payment of $729.68 and assigned numerous errors arising from respondent's adjustments. The parties have resolved the majority of their differences by abandonment or agreement and effect will be given thereto in the...
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