Respondent determined a deficiency in petitioner's income tax for the fiscal year ended January 31, 1942, in the amount of $209.13 and a deficiency in its excess profits tax for the same year in the amount of $449.75. Petitioner filed a claim for refund of excess profits tax for that year in the net amount of $10,481.73. The claim for refund was based upon the claimed right of carry-back of unused excess profits credit from the fiscal years ended January 31, 1943 and 1944...
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