1. There was an overassessment in petitioner's excess profits tax liabilities for 1942 in the amount of $168.07 and in 1943 in the amount of $136.23.
2. There was a deficiency of $6,103.04 in the petitioner's excess profits tax liability for 1944.
3. There were deficiencies in the petitioner's income tax liability for the years...
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