This proceeding involves the correctness of the determinations of respondent disallowing petitioner's applications for relief for the calendar years 1943 and 1944 under section 722 (b) (4) of the Internal Revenue Code. Petitioner filed applications for relief and claims for refund for 1943 and 1944 in the amounts of $9,942.23 and $8,770.31, respectively.
Relief was also sought under section 722 for 1942, but petitioner has conceded that the proceedings relating to...
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