Memorandum Findings of Fact and Opinion
Respondent determined deficiencies against petitioner in income taxes for the fiscal years ended June 30, 1937 and 1938 in the respective amounts of $6,761.77 and $3,447.30, and in excess-profits tax for the year ended June 30, 1937 in the amount of $37.08.
The first issue is whether petitioner is entitled to a credit for each fiscal year under section 26 (c) (1) of the Revenue Act of 1936 by reason of prohibitions...
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