Memorandum Findings of Fact and Opinion
KERN, Judge:
Respondent determined deficiencies in petitioner's excess profits tax for the years 1942 and 1943 in the respective amounts of $3,582.46 and $2,650.55. He also determined a deficiency in petitioner's income tax for the year 1944 in the sum of $1,867.01, together with a penalty in the sum of $93.35. In the proceeding before us petitioner has put in issue...
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