Memorandum Findings of Fact and Opinion
The respondent determined deficiencies of $6,458.57 and $48.25 in the petitioner's excess profits tax and declared value excess profits tax, respectively, for the fiscal year ending October 31, 1944.
The single issue is whether or not the petitioner is entitled to deduct from its gross income for the fiscal years ending October 31, 1943 and October 31, 1944, amounts representing operating losses of a partnership allegedly...
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