Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $2,609.96 in petitioner's income tax for the fiscal year ended February 28, 1945, and a deficiency of $3,108.32 in declared value excess profits tax and a deficiency of $43,882.07 in excess profits tax for the same taxable year. These deficiencies are due to two adjustments made by the respondent in the net income as reported by petitioner on its return; as follows:
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