This proceeding involves the determination by the respondent against petitioner of deficiencies in income tax for the calendar years 1939 and 1940 of $266.46 and $1,945.17, respectively; of a 25 percent penalty of $66.61 for failure to file the 1939 return within the time prescribed; and of a deficiency in excess profits tax for the year 1940 in the amount of $1,380.67.
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