Memorandum Opinion
OPPER, Judge:
Respondent determined deficiencies in income and declared value excess profits taxes for the year 1942 in the respective amounts of $49,228.74 and $12,588.42 which petitioner contests. The case was submitted on a stipulation of facts and the brief testimony of a single witness. The return for the period in question was filed with the collector for the district of Delaware.
[The Facts]
The stipulated...
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