Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies of $717.44 and $14,524.01 in declared value excess-profits tax and excess profits tax of the petitioner for 1943. The only issue for decision is whether the Commissioner erred in disallowing a claimed deduction of $15,311.65 representing payments to unpaid creditors of a predecessor corporation.
Findings of Fact
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