Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in excess profits tax in the amount of $7,074.10 (with a resultant overassessment in income taxes in the amount of $2.25) for a petitioner's opening fiscal year, August 7, 1942, to June 30, 1943.
With the exception of $3.59 disallowed as a deduction, not here in issue, this deficiency is based upon the inclusion of $7,847.53 in gross income received by petitioner within the...
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