Memorandum Findings of Fact and Opinion
OPPER, Judge:
By this proceeding petitioner seeks a redetermination of deficiencies of $189.25, $35,214.35, and $29,015.39 in excess-profits tax for the years 1941, 1942, and 1943, respectively.
The issues involved are whether petitioner is entitled to deduct for royalties paid E. H. Heckett for the use of certain patents in 1942 and 1943, and, if so, the amount of the deduction; and the reasonable amounts...
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