Respondent has determined deficiencies in petitioner's excess profits tax for the fiscal years ended June 30, 1943, and June 30, 1944, in the respective amounts of $30,162.05 and $25,015.60.
The issues are:
(1) In determining petitioner's excess profits tax credit for the fiscal years 1943 and 1944 computed on base period net income, should adjustments for manufacturers' excise taxes paid by petitioner for and during its fiscal years 1937 and 1938 be made...
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