OPINION.
RAUM, Judge:
Respondent determined deficiencies of $11,094.34 and $5,048.37, respectively, in petitioner's income and declared value excess-profits taxes for the calendar year 1945. Its returns for those taxes, reported on the accrual basis and for a calendar year period, were filed with the collector of internal revenue for the district of Maryland. The facts, completely stipulated by the parties, are not in dispute, and as stipulated are...
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