Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined deficiencies in declared value excess-profits tax of $1,319.52 and excess-profits tax of $26,255 for the calendar year 1942. These deficiencies arise through respondent's action in eliminating from petitioner's equity invested capital, as reported, the sum of $65,000, which petitioner claims as the cost of purchased good will, and his disallowance of a claimed deduction of $10...
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