The sole question in this proceeding is whether the Commissioner erred in disallowing petitioner's claims for excess profits tax relief under section 722 (b) (4), Internal Revenue Code, for its taxable years 1943, 1944, and 1945, in the respective amounts of $2,010.56, $2,539.54, and $611.05.
The evidence was taken by a Commissioner of the Tax Court and the facts set out below are substantially as found by the Commissioner. Neither party has offered any objection...
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