Memorandum Opinion
OPPER, Judge:
Petitioners, successor and predecessor corporation, respectively, assail respondent's determination of deficiencies in income and excess profits tax for 1942 of $169.40 and $414.01, respectively, and claim an overpayment of $47,897.96 in excess profits tax for the same year. Certain adjustments are uncontested. Error is alleged with respect to the amount of respondent's allowance for depreciation deductions on certain assets...
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