Memorandum Findings of Fact and Opinion
The respondent has determined deficiencies in income and excess profits taxes for petitioner's taxable year March 1, 1943, to October 31, 1943, in the respective amounts of $633.41 and $7,532.51, plus a 25 per cent penalty amounting to $1,883.13 for failure to file an excess profits tax return.
Some of the issues raised in the pleadings have been settled by stipulation, leaving for our consideration the following:...
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