Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined deficiencies of $426.44 in income tax for 1941 and $37.50 in declared value excess-profits tax, and for 1942, deficiencies of $572.07 in declared value excess-profits tax, and $10,162.70 in excess-profits tax. These deficiencies result from respondent's use of the accrual system of accounting in computing the petitioner's income for the taxable years and from his use of a composite...
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