The petitioner seeks relief under section 722 (a) and (b) (4) of the Internal Revenue Code from excess profits taxes for the fiscal years ended September 30 in 1941 to 1946. The petitioner contends that its average base period net income is an inadequate standard of normal earnings, that it commenced business immediately prior to the base period and changed the character of its business during the base period and the average base period net income does not reflect the normal...
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