DAWKINS, District Judge.
This is a petition for review of proceedings in the Tax Court. The Commissioner determined deficiencies in petitioner's declared value excess profits taxes, excess profits taxes and income taxes for the years 1942 through 1946; and with the exception of exonerating petitioner from fraud penalties, the Tax Court upheld the Commissioner's determinations, with minor changes not pertinent here.
Petitioner complains of the Tax Court's decision...
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