The proceeding under Docket No. 13704 involves a deficiency in the petitioner's income tax for the calendar year 1941 in the amount of $73,574.03, and a deficiency in income and victory taxes for the calendar year 1943 in the amount of $84,834.86.
The proceeding under Docket No. 13735 involves deficiencies in income, declared value excess profits, and excess profits taxes determined against...
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