This proceeding involves a deficiency in excess profits tax for the year 1943 in the amount of $40,693.93.
Petitioner, by amended petition, has withdrawn its assignment of error relating to respondent's disallowance of additions of $10,000 and $30,000 to its reserve for doubtful accounts in the calendar years 1942 and 1943, respectively, and the resulting income tax deficiency of $9,053.53 determined by respondent for 1942. Petitioner has also abandoned in its amended...
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