United States Tax Court.
The respondent determined deficiencies in the petitioner's income and excess profits taxes for the calendar years and in the amounts as follows:
1944 ------ Excess profits tax ----------------- $120,030.99 1945 ------ Income tax ------------------------- 8,130.04
The principal matter in issue is whether the petitioner is entitled to a deduction for the year 1944 in the amount of $100,000 which was paid in 1945 as a premium on a group annuity...
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