The Commissioner has determined a deficiency of $18,030.39 in petitioner's income tax for the year 1943. In determining this deficiency the Commissioner made three adjustments to the net income as disclosed by petitioner's return for 1943. Two of these adjustments are minor in character and are not contested. The principal adjustment was adjustment (b), explained in the deficiency notice as follows:
(b) Net profit from business has been increased by the amount of...
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