The petitioner seeks redetermination of a deficiency in income tax for the fiscal year ended January 31, 1940, and of deficiencies in income tax, declared value excess profits tax, and excess profits tax for the fiscal years ended January 31, 1941 and 1942. In an amended answer the respondent makes a claim under section 272 (e) of the Internal Revenue Code for increases in the deficiencies. The deficiencies determined and the increases claimed are as follows:
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