This proceeding arises from the Commissioner's disallowance of petitioner's claim for relief under section 722 (a) and 722 (b) (4) and (5) of the Internal Revenue Code for the calendar years 1943, 1944, and 1945 in the amounts of $27,836.34, $24,309.19, and $10,698.74, respectively. The question presented is whether the petitioner is entitled under such provisions of the Code to a refund of part of the excess profits taxes paid for such taxable years. Some of the facts were...
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