The Commissioner has determined a deficiency in petitioner's income and victory tax for the year 1943 of $16,236.77 and a penalty of $3,448.35. The year 1942 is also involved because of the Current Tax Payment Act. Inasmuch as the adjustments made by the Commissioner to the net income as disclosed by petitioner's return for the year 1942 are not in issue, these adjustments will not be enumerated. In a recomputation under Rule 50 they will remain as determined by the Commissioner...
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