Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
This case involves deficiencies determined by the respondent as follows:
Calendar Calendar Year 1941 Year 1942 Income Tax .......... $2,533.93 ........ Declared Value Excess Profits Tax ....... 1,487.92 $ 288.31 Excess Profits Tax .. 4,298.38 ...
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