Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined deficiencies and overassessments in income, excess profits, and declared value excess profits taxes of the following petitioners in the amounts and for the years as set forth below:
Transit Bus Sales — Docket No. 50433 Income Tax Year Deficiency Overassessment 1941 ........... $ 10,247.52 ......... 1942...
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