Memorandum Findings of Fact and Opinion
The respondent determined the following deficiencies in income, declared value excess profits, and excess profits taxes of the petitioner:
Taxable year ended Tax Deficiency 1/31/46 Income ................ $5,419.64 1/31/46 Declared Value Excess Profits ............. 703.94 1/31/46 Excess Profits ........ 12,851.52 1/31/47...
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