Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent has determined a deficiency in income tax against the petitioner of $104.44 for the fiscal year ended April 30, 1941, and a deficiency in excess profits tax for the same period of $46.02. The petitioner claims that it has made an overpayment of income tax for the said year of $187.88. The only question is whether petitioner is entitled to deduct or exclude from income $1,820.56, representing...
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