DUFFY, Circuit Judge.
These appeals involve an original judgment and an amended judgment, in an action brought by the taxpayer with respect to its alleged liability for excess profits taxes for the calendar years 1943 and 1944. The original judgment was corrected and superseded by the amended judgment. On April 1, 1940, taxpayer, a Wisconsin corporation, entered into a written land contract for the purchase of improved real estate in the city of Milwaukee. The agreed...
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