The Commissioner has determined certain overassessments and deficiencies for petitioner for the calendar years 1943 and 1944, which are described in the deficiency notice as follows:
You are advised that the determination of your tax liability for the taxable years ended December 31, 1943 and 1944 disclose [sic] a deficiency of $179.53 and an overassessment of $3,082.93, respectively, in income taxes and deficiencies of $18.63 and $357.01 in declared value excess...
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