Memorandum Findings of Fact and Opinion
The Commissioner determined the following deficiencies:
Declared Excess-Profits Income Value Excess-Profits Tax Year Tax Tax 1941... $2,181.26 $2,088.81 $ 4,251.73 1942... ......... 5,521.75 32,823.72
The deficiencies resulted from numerous adjustments but the only issue raised by...
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