Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in excess profits tax liability of petitioner in the amounts of $26,646.12 and $17,434.47 for the years 1944 and 1945, respectively.
Respondent in the instant case is making another attempt to increase the taxable income of a corporation because of a dividend distribution in kind. Petitioner is a Louisiana corporation and filed its corporation income and declared...
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