This case involves after certain stipulations only the following determinations of deficiency: For the year ending October 31, 1941, income tax $1,169.10 and excess profits tax $1,112.21; for the year ending October 31, 1943, excess profits tax $3,698.55. The year 1942 is only indirectly involved because petitioner claims net operating loss and unused profits credit carry-over to 1943. Several matters originally involved have been eliminated by agreement, leaving for our...
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