Memorandum Findings of Fact and Opinion
HARLAN, Judge:
This case involves income and excess profits tax liability for the year 1941 and declared value excess profits and excess profits tax liability for 1942. The Commissioner determined deficiencies of $2,592.47 in income tax and $343.33 in excess profits tax for 1941; $199.05 in declared value excess profits tax and $16,558.69 in excess profits tax for 1942; and an overassessment of $4,609.05 in income...
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