Memorandum Opinion
DISNEY, Judge:
This case involves income and excess profits tax liability for the calendar year 1940. The Commissioner determined a deficiency in income tax of $364.97 and in excess profits tax in the amount of $293.10. The question involved is whether the petitioner received certain income in the year 1940 as contended by it, or in 1941 as contended by the respondent.
[The Facts]
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