The petitioner contests respondent's disallowance of claims for refund filed under section 722, Internal Revenue Code, for the years 1941 and 1942 in the respective amounts of $2,279.38 and $20,619.55. The 1941 claims covered the entire amount of the excess profits tax paid by the petitioner for that year, while the 1942 claims, for $20,619.55, were for only a portion of the $74,140.80 of excess profits tax paid for that year.
The claims, as filed with the respondent...
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