Respondent determined a deficiency in income tax of petitioner for the taxable year 1943 in the amount of $10,549.34. Such determination is based upon the decision of this tribunal in a prior case docketed as No. 16270 and involving the excess profits tax liability of the same taxpayer, i. e., as a result of which petitioner's credit allowable under section 26 (e) of the Internal Revenue Code in determining normal tax and surtax net income has been decreased giving rise to...
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