OPINION.
ATKINS, Judge:
The respondent determined a deficiency in the petitioner's income tax for the calendar year 1950 in the amount of $12,581.13, of which amount $3,506.90 is in dispute. The question presented is whether, in computing the petitioner's excess profits credit based on income, the income experience of 4 banks whose assets were acquired by the petitioner in 1948 and early 1950 should be taken into account. The facts were stipulated...
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