By this proceeding petitioner challenges respondent's determination of a deficiency in excess profits tax for the year ended November 30, 1944, in the amount of $2,760.31.
The only issue is whether respondent erred in disallowing as a deduction the sum of $3,200 paid in the taxable year by petitioner to the United States Government for alleged violations of child labor provisions included in contracts between petitioner and an agency of the United States as required...
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