This proceeding involves a deficiency in excess profits tax for 1942 in the amount of $12,829.19, and an overassessment in income tax for the same year in the amount of $1,873.07.
At the hearing counsel for the respondent filed a motion for dismissal of the proceeding, in so far as it relates to income tax for 1942, for lack of jurisdiction. For that year the respondent determined an overassessment in income tax and a deficiency in excess profits tax. Error is alleged...
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