OPINION.
SMITH, Judge:
This proceeding is for the redetermination of a deficiency in unjust enrichment tax for the calendar year 1937 in the amount of $8,307.23. The petitioner filed an unjust enrichment tax return for 1937 which showed no tax due. In his deficiency notice the respondent stated:
A margin computation prepared in accordance with the method outlined in section 501 (e) (1) of the Revenue Act of 1936 indicates that the margin from...
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