OPINION.
ARUNDELL, Judge:
The respondent determined a deficiency in the petitioner's income tax for the calendar year 1942 in the amount of $13,331.09, and an overassessment of excess profits tax in the amount of $2,715.27 for that year. In making his determination the respondent took into account an unused excess profits credit for the calendar year 1944 in the amount of $35,661.50. The petitioner alleges that such carry-back of a credit was error...
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