Memorandum Findings of Fact and Opinion
This case involves an excess profits tax deficiency for the fiscal year ended September 30, 1942, in the amount of $4,013.42. The issue concerns equity invested capital, the petitioner contending that it should include an item of some $54,000 as a contribution to capital. The case was submitted altogether upon a stipulation of facts, which we adopt and incorporate herein by reference.
Findings of Fact
Petitioner...
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