Respondent determined deficiencies in petitioner's income and victory tax for the year ended December 31, 1943, in the amount of $2,864.50, and in his income tax for the year ended December 31, 1944, in the amount of $654.43. The petitioner claims "overassessments" of $3,229.91 and $66.95 for 1943 and 1944, respectively. The year 1942 is also involved because of the forgiveness feature of the Current Tax Payment Act of 1943. The questions presented are:
(a) Was petitioner...
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