OPINION.
STERNHAGEN, Judge:
The taxpayer assails a deficiency of $687.96 in excess profits tax for 1940. Internal Revenue Code, ch. 2, subch. E, part I, sec. 710, et seq. The facts are all stipulated, as follows:
1. The petitioner, for all years pertinent to this proceeding, was a corporation organized under the laws of the State of New York. Since its incorporation, on January 2, 1930, the petitioner has been engaged in the business...
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