Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves deficiencies in income and excess-profits taxes, as follows:
Excess-Profits Year Income Tax Tax 1941 ................ $6,666.23 $14,544.38 1942 ................ ........ 38,860.55 1943 ................ ........ 3,887.33 1944 ................ 412.62 ........
No...
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