MAGRUDER, Circuit Judge.
A decision of the Tax Court now under review determined that there was a deficiency in the excess profits tax of petitioner Walsh Holyoke Steam Boiler Works, Inc., for the calendar year 1941 in the amount of $20,584.41. In so deciding, the Tax Court upheld a ruling by the Commissioner that the taxpayer's average equity invested capital as claimed in its excess profits tax return for 1941 should be reduced in the amount of $298,758.27.
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