This proceeding is based upon the respondent's disallowance of petitioner's application for excess profits tax relief under section 722. The petitioner claims that it is entitled to recover the entire amount, $4,496.82, of excess profits tax paid for 1941.
FINDINGS OF FACT.
The petitioner is a corporation, organized under the laws of the State of Ohio on November 20, 1922, with its office and principal place of business in Cleveland. It began active operations...
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