Memorandum Opinion
LEECH, Judge:
Respondent determined deficiencies against the petitioner for the calendar years 1939 and 1940, as follows:
1939 1940 Income tax ........................... $2,919.10 $3,067.51 Declared value excess-profits tax .... 994.87 797.26
The only issue submitted is whether, under section 24 (c) of the Internal Revenue Code, respondent was...
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