Memorandum Opinion
HARRON, Judge:
The Commissioner determined deficiencies in income and excess profits taxes for the year 1940 in the respective amounts of $3,708.91 and $2,251.42. Petitioner has agreed that respondent's disallowance of deductions for an alleged bad debt and for capital stock tax in the respective amounts of $1,217.92 and $350 are correct determinations. The only issue presented by the pleadings relates to respondent's disallowance of deduction...
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