Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in excess profits tax for the calendar year 1944 in the amount of $1,568.05.
The sole issue is whether the amount of $1,430, representing payments made by the petitioner in 1944 to the United States for violation of certain child labor provisions which the Walsh-Healey Act required in the petitioner's contracts with the United States, may be deducted by petitioner as ordinary and...
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