OPINION.
LEMIRE, Judge:
The respondent determined deficiencies in petitioner's income and excess profits taxes for the fiscal year ended February 28, 1943, in the respective amounts of $1,498.83 and $4,230.44, plus a 25 per cent penalty of $1,057.61 for failure to file an excess profits tax return within the time prescribed by law.
The parties have stipulated in this proceeding that for the taxable year involved there is a deficiency in income...
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