The Commissioner determined deficiencies of $7,833.44 and $11,915.67 in petitioner's income tax for the fiscal years ended September 30, 1941 and 1942, respectively, and deficiencies of $4,565.41 and $1,687.10 in declared value excess profits tax for those respective years. In the original petition error was assigned in the determination that petitioner's books were kept on the cash basis, not on an accrual basis, and in the consequent disallowance of deductions claimed by...
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