OPINION.
BLACK, Judge:
The Commissioner has determined a deficiency of $791.55 in petitioner's income tax for the year 1942 and a deficiency of $7,883.98 in its excess profits tax for the same year.
In the deficiency notice the Commissioner made three adjustments to the net income of petitioner as reported on its return for the year 1942. The only one of these adjustments which petitioner contests is the disallowance of part of the deduction...
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