The respondent determined deficiencies in the corporate income taxes of petitioner for the taxable years 1943 and 1945, in the amounts of $20,371.22 and $32,184.99, respectively. The deficiency for 1945 is, in part, a consequence of adjustments made by respondent for the taxable year 1944, including the carryback of a net operating loss sustained by petitioner in 1946.
The questions presented for our consideration are: (1) Whether certain payments made by petitioner...
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