Memorandum Findings of Fact and Opinion
KERN, Judge:
Respondent determined a deficiency in excess profits tax for the calendar year 1942 in the amount of $18,710.25, and an overassessment of income tax for that year in the sum of $6,437.63. By amendments to his answer, respondent seeks to increase the deficiency in the alternative amounts of $40,196.40, or $62,111.81. Petitioner claims overpayment of excess profits tax, and, under its theory of the case...
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