The respondent has determined a deficiency in income tax and victory tax for the year 1943 in the amount of $5,633.43. The year 1942 is involved because of the provisions of the Current Tax Payment Act of 1943.
The pleadings present the questions whether the Current Tax Payment Act of 1943 is constitutional, the petitioner's contention being that it is, in its entirety, unconstitutional, and whether 1942 income should have been reduced.
The petitioner filed...
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