Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent determined deficiencies in petitioner's 1945 declared value excess profits and excess profits tax in the amounts of $89.23 and $3,760.95, respectively. The sole issue before us, and which relates to the excess profits tax deficiency, is what is petitioner's equity invested capital?
Findings of Fact
Some of the facts are stipulated and are incorporated herein by this reference...
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