Memorandum Findings of Fact and Opinion
TYSON, Judge:
The respondent has determined deficiencies against petitioner for the calendar year 1940 in the amounts of $84.94 income tax, $1,746.40 declared value excess-profits tax, $1,090.18 excess-profits tax, and a 25 per cent penalty amounting to $272.55 for failure to file an excess-profits tax return within the time prescribed by law. The taxes in controversy are the declared value excess-profits tax, excess...
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