Memorandum Findings of Fact and Opinion
TYSON, Judge:
The respondent has determined a deficiency in petitioner's excess profits tax in the amount of $11,022.64, for the calendar year 1941.
Petitioner assigns error in respondent's elimination of an amount claimed as good will in computation of petitioner's equity invested capital. Further adjustments made by respondent to petitioner's income and excess profits tax liability are not in controversy...
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