MILLER, Circuit Judge.
The Tax Court dismissed Petitioner's application for a redetermination of its excess profits tax liability on the ground that it lacked jurisdiction in the matter, from which ruling the Petitioner has appealed.
The Petitioner, Central Paper Company, Inc., a Michigan Corporation, filed claims for refund, relating to the application of § 722 of the Internal Revenue Code, 26 U.S. C.A. § 722, with respect to excess profits
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