Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies for 1943, $1,522.83 in declared value excess profits tax and $31,069.68 in excess profits tax. The only issue for decision is whether $24,000 was paid to terminate a contract of employment or was part of the amount paid to retire 440 shares of the common stock of the petitioner.
Findings of Fact
The returns were filed with the collector of internal revenue for the...
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