Memorandum Findings of Fact and Opinion
OPPER, Judge:
Petitioner contests a deficiency of $556.87 in excess profits tax for 1942 and claims an overpayment. The only question is whether certain amounts entered on petitioner's books in earlier years are includible in its invested capital as paid-in surplus or contributions to capital. Other adjustments are not contested.
Findings of Fact
Petitioner, an Ohio corporation, filed its returns...
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