United States Tax Court.
Memorandum Findings of Fact and Opinion
Petitioner's income and excess profits tax liabilities for the taxable years 1943 and 1944, were as follows:
Excess
Year Income Tax Profits Tax
1943 ............ $30,976.55 $23,247.10
1944 ............ 21,884.21 1,041.35
The Commissioner has not determined any deficiencies in petitioner's income tax and excess profits...
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