SWAIM, Circuit Judge.
This case involves a petition by the Commissioner of Internal Revenue to review a decision of the Tax Court of the United States which approved a determination by the Commissioner of deficiencies totaling $7,179.86 in the taxpayer's income tax, declared value excess profits tax and excess profits tax for the years 1939 to 1943, both inclusive, but disapproved the 25 per cent penalty imposed by the Commissioner on these deficiencies for failure...
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