The deficiency notice herein shows a deficiency of $432.45 in the petitioner's income and victory tax for 1943. The petitioner alleges in his petition, and the respondent denies, that the respondent erred "in limiting petitioner's victory tax credit for taxable year ended December 31, 1943, to $500.00 and refusing to allow 40% victory tax credit in the amount of $932.45 claimed by petitioner.
FINDINGS OF FACT.
The facts are brief and are not in dispute....
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.