In his notice of deficiency, respondent determined excess profits tax deficiencies for the calendar years 1942 and 1943 in the amounts of $5,981.83 and $2,618.14, respectively, and a deficiency in income tax for the year 1942 of $52.21. In the same notice petitioner's applications for relief and claims for refund of excess profits tax under section 722 (c) (2) and section 722 (c) (3) of the Internal Revenue Code were denied. The only issue which is involved is whether petitioner...
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