This case involves deficiencies in excess profits tax for the calendar year 1942 in the amount of $17,300.02 and for the calendar year 1943 in the amount of $840.43. The petitioner contends that instead of deficiencies there are overpayments of $8,140.73 for 1942 and $10,129.01 for 1943. The only question presented is whether the Commissioner in determining "Corporation surtax and net income" of the petitioner under section 710 (a) (1) (B) of the Internal Revenue Code erred...
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