The respondent determined a deficiency of $2,911.85 in petitioner's income tax liability for the year 1944. On March 24, 1949, a Memorandum Opinion was entered which sustained the respondent's disallowance as a business expense, of petitioner's payment of $13,071.08 in settlement of an alleged violation of the Maximum Price Regulations of the Office of Price Administration. On March 25, 1949, our decision was entered that there was a deficiency in petitioner's income tax...
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