The respondent determined deficiencies in excess profits taxes for the years 1944 and 1945 in the respective amounts of $56,723.25 and $7,510.29. Three questions are presented for determination: (1) is the petitioner, in computing its excess profits tax liability for the years 1944 and 1945, entitled to an unused excess profits credit carryover of Revoir Motors, Inc. (hereinafter sometimes referred to as Revoir), from the years 1942 and 1943; (2) is petitioner, in computing...
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