McCORD, Circuit Judge.
This appeal involves deficiencies in income tax for the years 1940 and 1941.
The questions presented and upon which decision must turn are as follows:
(1) Did taxpayer's original and declared value excess profits tax return for 1939, which was signed by only the treasurer of the corporation, constitute a return within the meaning of Section 19.23(m) — 16(d) of Treasury Regulations 103, and Section 52(a) of the Internal...
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