The Commissioner determined a deficiency of $28,363.64 in excess profits tax for the calendar year 1942. A carry-over from 1941 is claimed. The issues for decision are whether the petitioner is entitled to have the following deductions for the base period years disallowed: (1) Excise taxes on chewing gum for the base period years 1936, 1937, and 1938; (2) an amount charged off for 1939 as a worthless debt due from the Alexander Corporation; and (3) so-called sales promotion...
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