This proceeding involves deficiencies in income tax determined by the respondent against petitioner for the calendar years 1938 and 1939 in the amounts of $147.23 and $9,478.22, respectively.
The deficiencies result from (1) reclassifying certain refunds of $1,128.31 and $335.43 on policies of workmen's compensation insurance received in 1938 and 1939, respectively, from income from "dividends," as reported by petitioner on its income tax returns, to income from ...
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