This proceeding involves deficiencies in excess profits tax for the fiscal years ended February 28, 1942 and 1943, in the respective amounts of $1,244.93 and $2,303.51.
Petitioner assigns as error respondent's refusal to allow as an addition to petitioner's base period net income for the year ended February 28, 1940, for purposes of determining its excess profits credit, the amount of $4,353.13, claimed to represent an abnormal deduction for compensation to its vice...
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