Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined deficiencies, for the years set forth below, in income, declared value excess profits, and excess profits taxes, as follows:
Declared Excess Value Excess Profits Year Income Tax Profits Tax Tax 1942 ...... $ 220.11 $18,887.01 $129,277.12 1943 ........
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