Respondent has determined a deficiency in the amount of $3,446.26 in petitioner's excess profits tax liability for the taxable year ended June 30, 1944. Petitioner claims an overpayment of excess profits taxes for said year in the amount of $160.72, and further claims an overpayment of its income tax for the taxable year ended June 30, 1944, in the amount of $1,377.09.
The only issue involved is whether respondent, in computing petitioner's excess profits credit based...
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