The respondent has determined that there are deficiencies in declared value excess-profits tax and excess profits tax for the calendar year 1945 in the amounts of $94.77 and $16,365.52, respectively.
The petitioner concedes that there is a deficiency of $94.77 in declared value excess-profits tax.
The deficiency in excess profits tax results from respondent's determination that the petitioner is not entitled to carry forward from 1944 to 1945 an unused excess...
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