Memorandum Findings of Fact and Opinion
The respondent disallowed a claim for refund of excess profits tax filed by the petitioner for the taxable year 1943 in the amount of $44,376.26. The petitioner filed a petition with this Court, as permitted by the provisions of Section 732 of the Internal Revenue Code, contesting the disallowance.
The statutory notice of disallowance of petitioner's claim for refund also determined a deficiency in excess profits tax...
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