Petitioner, Central Investment Corporation, seeks review and reversal of a decision of the Tax Court sustaining a determination of respondent, the Commissioner of Internal Revenue, that there was a deficiency of $34,971.23 in respect of petitioner’s excess profits tax for the calendar year 1943. The Tax Court’s findings and opinion are reported in 9 T.C. 128. The findings are not challenged. We agree with the conclusions stated in the opinion. Accordingly, the decision is affirmed.