The Commissioner disallowed the applications filed by the petitioner for excess profits tax relief for the taxable period from March 16, 1942, to February 28, 1943, and the fiscal year ended February 29, 1944. The issue is whether petitioner is entitled to such relief under the provisions of section 722 (c) of the Code. The facts found are substantially in accordance with those found by the hearing Commissioner, which were based, in part, upon stipulations of the parties...
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