Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent has determined deficiencies in excess profits taxes of $8,963.70 and $1,529.27 for the calendar years 1944 and 1945, respectively. These deficiencies arise from respondent's exclusion from petitioner's equity invested capital of an item of $27,000 entered on its books as representing good will acquired by petitioner from a predecessor partnership...
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