The respondent determined deficiencies against the Colson Corporation in declared value excess profits tax for the year 1941 in the amount of $94.82 and in excess profits tax for the years 1941 and 1942 in the respective amounts of $8,654.84 and $15,173.30. By amended answer, he seeks to increase the latter deficiencies to $10,615.21 and $18,701.97, respectively.
The primary issue is whether the respondent may invoke the provisions of section 711 (b) (1) (J) of the...
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