Memorandum Findings of Fact and Opinion
HARLAN, Judge:
This case involves a deficiency in income tax liability for the fiscal year ended January 31, 1943. The amount involved is $1,746.51. The corporation income and excess profits tax return for the taxable year was filed with the collector of internal revenue for the eighteenth district of Ohio at Cleveland.
The question for decision is whether or not the Commissioner correctly determined that a...
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