These are consolidated proceedings. In Docket No. 30712, respondent determined a deficiency in excess profits tax for the year ended June 30, 1946, in the amount of $3,867.53. In Docket No. 37269, respondent dissallowed petitioner's claims for refund of overpayment of excess profits taxes amounting to $4,493.57 and $3,564.92 for the years ended June 30, 1943, and June 30, 1944, respectively. The questions presented are (1) whether respondent's motion to dismiss petitioner...
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