The Commissioner disallowed in full petitioner's applications for excess profits tax relief, under section 722 of the Internal Revenue Code, for the calendar years 1942, 1943, 1944, and 1945. The issue is whether petitioner has a valid claim for excess profits tax relief under section 722 (b) (4) of the Internal Revenue Code.
By amended answer, the Commissioner asserted a deficiency of $6,280.99 in petitioner's excess profits tax liability for the calendar
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