This proceeding involves petitioner's excess profits tax liability for the fiscal year ended January 31, 1941. Respondent originally determined a deficiency in the amount of $109,611.71. By amended answer he asked an additional deficiency in the amount of $163,162.33. All the issues raised with respect to the original deficiency have been settled by stipulation of the parties, and effect will be given thereto in a recomputation under Rule 50. The issues remaining for decision...
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