The respondent determined a deficiency in excess profits tax against the petitioner for the calendar year 1941 in the amount of $36,564.94.
The questions raised by the pleadings for our decision are:
(1) Whether the assessment of the proposed deficiency is barred by the statute of limitations.
(2) Whether petitioner is entitled to include in equity invested capital certain intangible assets (good will) acquired for its common stock of the par value...
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