SWEENEY, Chief Judge.
In this action the plaintiff seeks to recover certain income, excess profits, and declared value excess profits taxes which are alleged to have been erroneously assessed against him. The question presented is whether the amounts paid as penalties by the plaintiff for violations of the Emergency Price Control Act of 1942, 50 U.S.C.A.Appendix, § 901 et seq., are deductible under Section 23(a) of the Internal Revenue Code, 26 U.S.C.A. §...
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