These proceedings have been consolidated.
In Docket No. 10925, for the fiscal year ending February 28, 1943, the deficiency notice discloses that the Commissioner has determined an overassessment in petitioner's income tax of $1,933.46 and a deficiency in petitioner's excess profits tax of $5,903.37. The deficiency notice further states:
It is held that you have not established that the tax computed under subchapter E of chapter 2 of the Internal Revenue Code...
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