The Commissioner determined a deficiency in excess profits tax in the amount of $45,162.66 for the calendar year 1941. Petitioner contests this determination and claims it is entitled to a refund of excess profits tax in the amount of $1,983.97.
The question presented is whether petitioner and Cheney Brothers constituted an "affiliated group" as defined in section 730 (d) of the Internal Revenue Code during the period March 30 to December 31, 1941, and, as such, were...
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