The Commissioner determined deficiencies of $2,612.90 and $3,792.55 in petitioner's excess profits tax for 1942 and 1943, respectively, by disallowing the restoration to income for the base period year 1937 of the abnormal amount of the petitioner's bad debt deductions, on the ground that the petitioner had failed to establish that the abnormality was not a consequence of an increase in gross income or a change in business, as required by section 711 (b) (1) (K) (ii), Internal...
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