Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies in income taxes in the amounts of $1,398.33, and $3,077.40 for the calendar years 1941 and 1942 respectively, and in declared value excess-profits tax for 1942 in the amount of $902.38. The question presented in whether respondent erred in disallowing certain deductions claimed by petitioner as business expenses, including net operating loss deductions sought to be carried over from prior...
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