OPINION.
KERN, Judge:
The Commissioner determined a deficiency in petitioner's excess profits tax for the fiscal year ended January 31, 1944, in the amount of $516.10. The single question relates to the time for the accrual of the post-war refund provided by section 780 of the Internal Revenue Code.
The facts have been wholly stipulated, and we find them to be as stipulated.
Petitioner is a Virginia corporation, with its principal...
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