CLARK, Chief Judge.
This petition for review contests the finding of a deficiency in petitioner's excess profits tax for 1945, based on the refusal to allow as a business expense the amount paid to terminate an allegedly burdensome lease. The issue concerns the tax consequences of a contract between the taxpayer and its landlord whereby the taxpayer acquired the real estate in question and thus obtained cancellation of the lease. The taxpayer as tenant and at its...
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