United States Tax Court.
The respondent determined deficiencies in income and excess profits taxes of petitioner as follows:
Year Income tax Excess profits tax 1945 ----------------------------- $3,189.54 $21,348.48 1946 ----------------------------- 10,423.44 ----------
The questions presented are: (1) Whether the method of accounting employed by petitioner subsequent to January 1, 1945, was...
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