This proceeding involves deficiencies of $1,287.63 in income tax and in declared value excess-profits tax of $603.68 for the fiscal year ended October 31, 1943, and in income tax of $1,098.77 for the fiscal year ended October 31, 1944.
The question involved is whether the petitioner was a tax-exempt educational organization within the meaning of section 101 (6) of the Internal Revenue Code during the years in issue.
FINDINGS OF FACT.
The facts which...
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