Memorandum Findings of Fact and Opinion
DISNEY, J.:
This proceeding involves a redetermination of a deficiency in excess profits tax for the year 1937 in the amount of $1,719.77. The issue is whether respondent erred in disallowing an adjusted declared value of petitioner's capital stock based upon an original declared value of $250,000 for the year ended June 30, 1936. Respondent determined an overassessment of $468.02 in income tax for the taxable year...
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