HARLAN, Judge:
The respondent determined deficiencies in excess profits tax of petitioner for the calendar years 1942 and 1943 in the respective amounts of $342,538.06 and $18,568.14.
Under date of February 6, 1946, petitioner paid the collector of internal revenue the sum of $71,414.83 representing additional excess profits tax for the year 1942 in the amount of $118,738.52, less an overpayment of income tax resulting therefrom of $47,323.69. The amount...
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