Memorandum Findings of Fact and Opinion
BLACK, Judge:
The Commissioner has determined deficiencies in petitioner's income tax for the years 1939 and 1940 of $886.22 and $48.26, respectively; also a deficiency in petitioner's excess-profits tax for the year 1939 of $395.29. The deficiencies for 1939 are due to four adjustments made by the Commissioner in the income tax return filed by petitioner for the taxable year. These adjustments were as follows:
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